Michigan § 211.1099 - Property converted by change in use; notification; form; rescission of exemption; placement of property on tax roll; collection of tax and penalty; collection of amount equal to application and fee that would have been assessed under MCL 324.51108.
Full text of Michigan Michigan Compiled Laws § 211.1099 — Property converted by change in use; notification; form; rescission of exemption; placement of property on tax roll; collection of tax and penalty; collection of amount equal to application and fee that would have been assessed under MCL 324.51108., with citation guidance and answers to common questions.
§ 211.1099. Property converted by change in use; notification; form; rescission of exemption; placement of property on tax roll; collection of tax and penalty; collection of amount equal to application and fee that would have been assessed under MCL 324.51108.
If all or a portion of transitional qualified forest property is converted by a change in use and is no longer transitional qualified forest property, an owner shall immediately notify the local tax collecting unit, the assessor, and the department, on a form created by the department. The form shall include a legal description of that property. A copy of the form shall be filed with the register of deeds for the county in which the property is located. Upon notice that property is no longer transitional qualified forest property, the local tax collecting unit and assessor shall immediately rescind the exemption under this act and shall place the property on the tax roll as though the exemption under this act had not been granted for the immediately succeeding tax year and the department of treasury shall immediately begin collection of any applicable tax and penalty under the general property tax act, 1893 PA 206, MCL 211.1 to 211.155. The department of treasury shall also begin collection of an amount equal to the application fee and penalty that would have been assessed under section 51108 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.51108, to withdraw that property from the operation of part 511 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.51101 to 324.51120, in the year in which the property is converted by a change of use, calculated as if the property had not been withdrawn from the operation of part 511 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.51101 to 324.51120, and the treasurer shall credit these proceeds to the private forestland enhancement fund created in section 51305 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.51305.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 211.1099
What does Michigan Compiled Laws § 211.1099 cover?
Section 211.1099 ("Property converted by change in use; notification; form; rescission of exemption; placement of property on tax roll; collection of tax and penalty; collection of amount equal to application and fee that would have been assessed under MCL 324.51108.") is part of the Michigan Compiled Laws, the codified statutory law of Michigan. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Michigan § 211.1099?
A common citation format is "Michigan Compiled Laws § 211.1099" (Michigan). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Michigan law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Michigan official source linked on this page or consult a licensed Michigan attorney.
How does Michigan § 211.1099 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Michigan can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Michigan.