Part 511 Commercial Forests
Part 512 Sustainable Forest Conservation Easement Tax Incentives
Part 513 Private Forestry

Terms Used In Michigan Laws > Chapter 324 > Act 451 of 1994 > Article III > Chapter 2 > Subchapter 4 > TAX INCENTIVES

  • Ad valorem general property tax: means taxes levied under the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 324.51101
  • Administrative act: includes an action, omission, decision, recommendation, practice, or other procedure of the department. See Michigan Laws 4.351
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • agricultural drain: means a human-made conveyance of water that meets all of the following requirements:

    (a) Does not have continuous flow. See Michigan Laws 324.30305

  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bureau: means the legislative service bureau. See Michigan Laws 4.1102
  • citation: means a complaint or notice upon which a police officer shall record an occurrence involving 1 or more vehicle law violations by the person cited. See Michigan Laws 257.727c
  • city: whenever used in this act , shall be construed to mean a city incorporated under this act, or made subject to its provisions. See Michigan Laws 113.10
  • commercial forestland: means forestland that is determined to be a commercial forest under section 51103. See Michigan Laws 324.51101
  • Commercial forestland: means commercial forestland that is enrolled under part 511. See Michigan Laws 324.51201
  • Commission: means the Michigan law revision commission. See Michigan Laws 4.1102
  • Commission: means the civil rights commission established by section 29 of article V of the state constitution of 1963. See Michigan Laws 37.1103
  • Commission: means the commission of agriculture and rural development. See Michigan Laws 324.51301
  • Commission: means the commission of natural resources. See Michigan Laws 324.301
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Complainant: means a prisoner or legislator who files a complaint under section 4. See Michigan Laws 4.351
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Conference report: The compromise product negotiated by the conference committee. The "conference report" is submitted to each chamber for its consideration, such as approval or disapproval.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Council: means the legislative council. See Michigan Laws 4.1102
  • Council: means the legislative council established under section 15 of article IV of the state constitution of 1963. See Michigan Laws 4.351
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • declassification: means the removal of the commercial forest designation pursuant to section 51116. See Michigan Laws 324.51101
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the department of corrections. See Michigan Laws 4.351
  • Department: means the department of environmental quality. See Michigan Laws 324.30301
  • Department: means the department of natural resources. See Michigan Laws 324.51201
  • Department: means the department of agriculture and rural development. See Michigan Laws 324.51301
  • Department of natural resources: means the principal state department created in section 501. See Michigan Laws 324.301
  • Dependent: A person dependent for support upon another.
  • Director: means the director of the department or his or her designee. See Michigan Laws 324.51301
  • Director: means the director of the department of natural resources. See Michigan Laws 324.301
  • disability: means 1 or more of the following:
  (i) A determinable physical or mental characteristic of an individual, which may result from disease, injury, congenital condition of birth, or functional disorder, if the characteristic:
  (A) For purposes of article 2, substantially limits 1 or more of the major life activities of that individual and is unrelated to the individual's ability to perform the duties of a particular job or position or substantially limits 1 or more of the major life activities of that individual and is unrelated to the individual's qualifications for employment or promotion. See Michigan Laws 37.1103
  • educational institution: means a public or private institution or a separate school or department of a public or private institution, includes an academy, college, elementary or secondary school, extension course, kindergarten, nursery, school system, school district, or university, and a business, nursing, professional, secretarial, technical, or vocational school, and includes an agent of an educational institution. See Michigan Laws 37.1401
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fill material: means soil, rocks, sand, waste of any kind, or any other material that displaces soil or water or reduces water retention potential. See Michigan Laws 324.30301
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Follow-up work: means forest practices to promote the survival of seeds or seedlings or the protection or enhancement of other work previously undertaken under this part. See Michigan Laws 324.51301
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Forest improvement project: means any of the following:

    (i) Production, processing, handling, storage, marketing, or transportation of forest resources, including sawmills, hardboard mills, power stations, warehouses, air and water pollution control equipment, and solid waste disposal facilities. See Michigan Laws 324.51301

  • Forest management plan: means a written plan prepared and signed by a registered forester or a natural resources professional that prescribes measures to optimize production, utilization, and regeneration of forest resources. See Michigan Laws 324.51101
  • Forest practice: means that term as it is defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 324.51301
  • Forest resources: means those products, uses, and values associated with forestland, including recreation and aesthetics, fish, forage, soil, timber, watershed, wilderness, and wildlife. See Michigan Laws 324.51301
  • Forestland: means a tract of land that may include nonproductive land that is intermixed with productive land that is an integral part of a managed forest and that meets all the following:

    (i) Does not have material natural resources other than those resources suitable for forest growth or the potential for forest growth. See Michigan Laws 324.51101

  • Forestland: means that term as defined in part 511. See Michigan Laws 324.51201
  • Forestland: means a tract of land that may include nonproductive land that is intermixed with productive land that is an integral part of a managed forest and the owner of which agrees to develop, maintain, and actively manage the land as a private forest through planting, natural reproduction, or other silvicultural practices. See Michigan Laws 324.51301
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Fund: means the landfill maintenance trust fund created in section 11302 . See Michigan Laws 324.11301
  • Fund: means the commercial forest fund created under section 51112. See Michigan Laws 324.51101
  • Fund: means the private forestland enhancement fund created in section 51305. See Michigan Laws 324.51301
  • Governing body: means the county board of commissioners of a county; the township board of a township; the council, common council, or commission of a city; the council, commission, or board of trustees of a village; the board of education or district board of a school district; the board of an intermediate school district; the board of trustees of a community college district; the county drain commissioner or drainage board of a drainage district; the board of the district library; the legislative body of a metropolitan district; the port commission of a port district; and, in the case of another governmental authority or agency, that official or official body having general governing powers over the authority or agency. See Michigan Laws 141.2103
  • Harvest: means that term as it is defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 324.51301
  • Housing accommodation: includes improved or unimproved real property, or a part thereof, which is used or occupied, or is intended, arranged, or designed to be used or occupied, as the home or residence of 1 or more persons. See Michigan Laws 37.1501
  • Immediate family: means a spouse, parent, child, or sibling. See Michigan Laws 37.1501
  • in writing: shall be construed to include printing, engraving, and lithographing; except that if the written signature of a person is required by law, the signature shall be the proper handwriting of the person or, if the person is unable to write, the person's proper mark, which may be, unless otherwise expressly prohibited by law, a clear and classifiable fingerprint of the person made with ink or another substance. See Michigan Laws 8.3q
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Legislator: means a member of the senate or the house of representatives of this state. See Michigan Laws 4.351
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Local unit of government: means a municipality or county. See Michigan Laws 324.301
  • Majority leader: see Floor Leaders
  • Military: means a reference to all components of the state military establishment. See Michigan Laws 32.505
  • Minor drainage: includes ditching and tiling for the removal of excess soil moisture incidental to the planting, cultivating, protecting, or harvesting of crops or improving the productivity of land in established use for agriculture, horticulture, silviculture, or lumbering. See Michigan Laws 324.30301
  • Minority leader: See Floor Leaders
  • month: means a calendar month; the word "year" a calendar year; and the word "year" alone shall be equivalent to the words "year of our Lord". See Michigan Laws 8.3j
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Municipal security: means a security that when issued was not exempt from this act or former 1943 PA 202 by the provisions of this act or by former 1943 PA 202 or by the provisions of the law authorizing its issuance and that is payable from or secured by any of the following:

    (i) Ad valorem real and personal property taxes. See Michigan Laws 141.2103

  • Municipality: means a county, township, city, village, school district, intermediate school district, community college district, metropolitan district, port district, drainage district, district library, or another governmental authority or agency in this state that has the power to issue a security. See Michigan Laws 141.2103
  • Municipality: means a city, village, or township. See Michigan Laws 324.301
  • Natural resources professional: means a person who is acknowledged by the department as having the education, knowledge, experience, and skills to identify, schedule, and implement appropriate forest management practices needed to achieve the purposes of this part on land subject to or to be subject to this part. See Michigan Laws 324.51101
  • Nonindustrial private forestland: means a privately owned tract of land consisting of 20 or more acres, or the timber rights in the land if the timber rights have been severed, that has the productive capacity to grow on average not less than 20 cubic feet per acre per year and that meets either of the following conditions:

    (i) For a tract of land that contains less than 40 acres, at least 80% of the land is occupied by forest tree species. See Michigan Laws 324.51301

  • oath: shall be construed to include the word "affirmation" in all cases where by law an affirmation may be substituted for an oath; and in like cases the word "sworn" shall be construed to include the word "affirmed". See Michigan Laws 8.3k
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Office: means the office of the legislative corrections ombudsman created under this act. See Michigan Laws 4.351
  • Official: means an official or employee of the department of corrections. See Michigan Laws 4.351
  • Ombudsman: means the office of legislative corrections ombudsman. See Michigan Laws 4.351
  • Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
  • Ordinary high-water mark: means the ordinary high-water mark as specified in section 32502. See Michigan Laws 324.30301
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Owner: means a person who holds title to the surface estate of forestland subject to this part. See Michigan Laws 324.51101
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes an individual, agent, association, corporation, joint apprenticeship committee, joint-stock company, labor union, legal representative, mutual company, partnership, receiver, trust, trustee in bankruptcy, unincorporated organization, this state, or any other legal, commercial, or governmental entity or agency. See Michigan Laws 37.1103
  • Person: means an individual, sole proprietorship, partnership, corporation, association, municipality, this state, an instrumentality or agency of this state, the federal government, an instrumentality or agency of the federal government, or other legal entity. See Michigan Laws 324.30301
  • person: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l
  • Personal use: means use for any noncommercial purpose. See Michigan Laws 324.51101
  • Prisoner: means a person committed to or under the jurisdiction of the department. See Michigan Laws 4.351
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Qualified forester: means that term as it is defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211. See Michigan Laws 324.51301
  • Quorum: The number of legislators that must be present to do business.
  • Real estate broker or salesman: means a person, whether licensed or not, who, for or with the expectation of receiving a consideration, lists, sells, purchases, exchanges, rents, or leases real property, or who negotiates or attempts to negotiate any of these activities, or who holds himself out as engaged in these activities, or who negotiates or attempts to negotiate a loan secured or to be secured by a mortgage or other encumbrance upon real property, or who is engaged in the business of listing real property in a publication; or a person employed by or acting on behalf of any of these persons. See Michigan Laws 37.1501
  • Real estate transaction: means the sale, exchange, rental, or lease of real property, or an interest therein. See Michigan Laws 37.1501
  • Real property: includes a building, structure, mobile home, real estate, land, mobile home park, trailer park, tenement, leasehold, or an interest in a real estate cooperative or condominium. See Michigan Laws 37.1501
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Registered forester: means a person registered under article 21 of the occupational code, 1980 PA 299, MCL 339. See Michigan Laws 324.51101
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Response activity: means response activity as defined in part 201. See Michigan Laws 324.11301
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Security: means an evidence of debt such as a bond, note, contract, obligation, refunding obligation, certificate of indebtedness, or other similar instrument issued by a municipality, which pledges payment of the debt by the municipality from an identified source of revenue. See Michigan Laws 141.2103
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • shall not apply: means that the pertinent provision is not operative as to certain persons or things or in conjunction with a particular date or dates. See Michigan Laws 8.4c
  • Silvicultural practices: means the management and manipulation of forest vegetation for the protection, growth, and enhancement of forest products. See Michigan Laws 324.51101
  • Special duty: means military service in support of the full-time operation of the state military establishment for a period of not less than 1 day if ordered by competent authority. See Michigan Laws 32.505
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Sustainable forest conservation easement: means a conservation easement described in section 2140 on commercial forestland that is approved by the department and meets all of the following:

    (i) Is an easement granted in perpetuity to this state, a political subdivision of this state, or a charitable organization described in section 501(c)(3) of the internal revenue code, 26 USC 501, that also meets the requirements of section 170(h)(3) of the internal revenue code, 26 USC 170. See Michigan Laws 324.51201

  • Technical assistance: means direct on-site assistance provided to individuals. See Michigan Laws 324.51301
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Timber: means wood growth, mature or immature, growing or dead, standing or down. See Michigan Laws 324.51301
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • United States: shall be construed to include the district and territories. See Michigan Laws 8.3o
  • utility line: means any pipe or pipeline used for the transportation of any gaseous, liquid, liquescent, or slurry substance, for any purpose, and any cable, line, or wire for the transmission for any purpose of electrical energy, telephone or telegraph messages, or radio or television communication. See Michigan Laws 324.30305
  • Water dependent: means requiring access or proximity to or siting within an aquatic site to fulfill its basic purpose. See Michigan Laws 324.30301
  • Wetland: means land characterized by the presence of water at a frequency and duration sufficient to support, and that under normal circumstances does support, wetland vegetation or aquatic life, and is commonly referred to as a bog, swamp, or marsh, and which is any of the following:

    (i) Contiguous to the Great Lakes or Lake St. See Michigan Laws 324.30301