Section R. 299.2609 - New rates of fees or taxesRule 9.
(1) New rates of fees or taxes or changes in their distribution enacted into law shall become effective on the effective date of the amending act.(2) New rates shall apply to the entire tax year during which the amending act becomes effective. However, if the amending act becomes effective after December 1, the new rates shall not become effective until the next tax year.(3) If land is withdrawn from listing during a year that an amending act becomes effective and is withdrawn before the effective date of the amending act, then the old rates of withdrawal fees, annual specific tax, and state payment shall apply.Mich. Admin. Code R. 299.2609