Michigan Laws > Chapter 324 > Act 451 of 1994 > Article III > Chapter 2 > Subchapter 4


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

Active state duty: means the actual weekend, annual training, or special call up duty in the state military forces and includes travel to and from the duty site or station. See Michigan Laws 32.1002
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.
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.
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.
Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
Bureau: means the legislative service bureau. See Michigan Laws 4.1102
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 51104. 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 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.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
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
Council administrator: means the chief executive officer of all legislative council agencies. See Michigan Laws 4.1102
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
Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
Department: means the department of treasury. See Michigan Laws 141.2103
Department: means the department of natural resources. See Michigan Laws 324.51201
Department: means the department of corrections. See Michigan Laws 4.351
Department: means the department of agriculture and rural development. See Michigan Laws 324.51301
Department: means the director of the department of natural resources or his or her designee to whom the director delegates a power or duty by written instrument. See Michigan Laws 324.301
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
Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
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.
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

Grade: means a step or degree, in a graduated scale of office or military rank, that is established and designated as a grade by law or rule. See Michigan Laws 32.1002

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

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

Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.

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

Lien: A claim against real or personal property in satisfaction of a debt.

Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.

local unit: means a municipality or county. See Michigan Laws 324.301

Majority leader: see Floor Leaders

Michigan opioid healing and recovery fund: means the Michigan opioid healing and recovery fund created in section 3 of the Michigan trust fund act, 2000 PA 489, MCL 12. See Michigan Laws 4.1850

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: A promise to tell the truth.

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

Officer: means a commissioned or warrant officer. See Michigan Laws 32.1002

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

Opioid advisory commission: means the opioid advisory commission created in section 851. See Michigan Laws 4.1850

Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.

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: may extend and be applied to bodies politic and corporate, as well as to individuals. See Michigan Laws 8.3l

Person: means an individual, partnership, corporation, association, governmental entity, or other legal entity. See Michigan Laws 324.301

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 property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

Registered forester: means a person registered under part 535. 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.

Rule: means a rule promulgated pursuant to the administrative procedures act of 1969, 1969 PA 306, MCL 24. See Michigan Laws 324.301

seal: shall be construed to include any of the following:

(a) The impression of the seal on the paper alone. See Michigan Laws 8.3n

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

Silvicultural practices: means the management and manipulation of forest vegetation for the protection, growth, and enhancement of forest products. See Michigan Laws 324.51101

state: when applied to the different parts of the United States, shall be construed to extend to and include the District of Columbia and the several territories belonging to the United States; and the words "United States" shall be construed to include the district and territories. See Michigan Laws 8.3o

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.

Trustee: A person or institution holding and administering property in trust.

United States: shall be construed to include the district and territories. See Michigan Laws 8.3o