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Michigan Legislature
Michigan Compiled Laws Complete Through PA 48 of 2019
House: Adjourned until Wednesday, November 13, 2019 10:00:00 AM
Senate: Adjourned until Tuesday, November 12, 2019 10:00:00 AM

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Act 261 of 2000
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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

© 2017 Legislative Council, State of Michigan

The People of the State of Michigan enact:

Section 211.1001SectionShort title.
Section 211.1002SectionDefinitions.
Section 211.1003SectionAgricultural property recapture tax; imposition.
Section 211.1004SectionAgricultural property recapture tax or benefit received on property.
Section 211.1005SectionCollection and deposit of recapture tax; notification of conversion date.
Section 211.1006SectionCrediting proceeds of recapture tax to certain fund.
Section 211.1007SectionAdministration of recapture tax by revenue division.
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