MCL - Act 261 of 2000


AGRICULTURAL PROPERTY RECAPTURE ACT

Act 261 of 2000

AN ACT to impose a state recapture tax on the change in use of certain agricultural property; to provide for the administration of this act; to prescribe the powers and duties of certain state and local officers; to provide for the collection and distribution of the recapture tax; and to prescribe penalties and provide remedies.


History: 2000, Act 261, Imd. Eff. June 29, 2000




The People of the State of Michigan enact:
Document Type Description
Section 211.1001 Section Short title.
Section 211.1002 Section Definitions.
Section 211.1003 Section Agricultural property recapture tax; imposition.
Section 211.1004 Section Agricultural property recapture tax or benefit received on property.
Section 211.1005 Section Collection and deposit of recapture tax; notification of conversion date.
Section 211.1006 Section Crediting proceeds of recapture tax to certain fund.
Section 211.1007 Section Administration of recapture tax by revenue division.