Michigan § 211.7e - Deciduous and evergreen trees, shrubs, plants, bushes, and vines; public right of way on surface of real property being assessed.
Full text of Michigan Michigan Compiled Laws § 211.7e — Deciduous and evergreen trees, shrubs, plants, bushes, and vines; public right of way on surface of real property being assessed., with citation guidance and answers to common questions.
§ 211.7e. Deciduous and evergreen trees, shrubs, plants, bushes, and vines; public right of way on surface of real property being assessed.
The value of deciduous and evergreen trees, shrubs, plants, bushes, and vines, whether annual or perennial, growing on agricultural land devoted to agricultural purposes shall be exempt from taxation. The assessment of agricultural real property shall be made without regard to any enhancement in value of the agricultural real property by reason of the deciduous and evergreen trees, shrubs, plants, bushes, or vines. Nothing herein contained shall affect the taxation of growing timber.
The value of land over the surface of which is located a public right of way shall not be considered when the real property is being assessed.
Source: official Michigan text · Last verified 2026-08-27
Frequently Asked Questions About Michigan § 211.7e
What does Michigan Compiled Laws § 211.7e cover?
Section 211.7e ("Deciduous and evergreen trees, shrubs, plants, bushes, and vines; public right of way on surface of real property being assessed.") 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 § 211.7e?
A common citation format is "Michigan Compiled Laws § 211.7e" (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 § 211.7e 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.