Mich. Admin. Code R. 299.2601

Current through Vol. 24-21, December 1, 2024

Section R. 299.2601 - Application requirements for listing land; "act" defined

Rule 1.

(1) An application for listing land must be on a form prescribed by the department. An application must be under oath, signed, dated, notarized, and postmarked no later than April 1 to be considered for listing in the following tax year. An application signed, dated, notarized, or postmarked after April 1 must be returned to the applicant.

(2) An application must be prepared for each county covering all land in that county for which listing is desired. The application fee required by section 51103 of the act, MCL 324.51103, must be calculated based on the total acreage applied for in each application.

(3) Land applied for must be considered for listing as it is currently and legally described by deed or land contract and on ad valorem assessment and tax rolls. If the applicant is a land contract vendee, or buyer, the land contract must state that the vendee owns all of the timber rights to all land under contract. The application must include a copy of the deed or land contract.

(4) An application must fully describe each tract and include all of the following information:

(a) County name.

(b) Political township.

(c) Town, range, section, and section subdivision.

(d) Property tax parcel number or numbers.

(e) A certified survey in accordance with section 1 of 1970 PA 132, MCL 54.211, if the department determines it is necessary to determine eligibility.

(f) Total acreage, including rights-of-way covered by easements. Total acreage must not include rights-of-way deeded to others or tracts owned by others.

(5) An application for listing must include a copy of the applicant's forest management plan for the land applied for listing.

(6) If any interest in the title to land that the application for listing has been made is transferred between the application submission date and the subsequent December 31, the applicant shall notify the department in writing immediately at the time of the transfer of title. Land no longer owned by the applicant and other application parcels that become ineligible due to the transfer of title must be denied listing. If the land has already been approved for listing when notice of the transfer of title is received, the department shall deny the listing.

(7) As used in these rules, "act" means part 511 of the natural resources and environmental protection act, 1994 PA 451, MCL 324.51101 to 324.51120.

Mich. Admin. Code R. 299.2601

1979 AC; 1987 AACS; 2014 AACS; 2023 MR 21, Eff. 11/6/2023