Section 299.2608. Withdrawal of listed land.

Rule 8. (1) The owner shall complete and submit an application to the department to withdraw listed land on a form prescribed by the department. If the withdrawal will result in the retention of listed land that by itself is ineligible for listing, the department shall also require withdrawal of that ineligible land in addition to the land contained in the initial withdrawal application.

(2)   The department shall send the applicant a withdrawal certificate indicating the withdrawal penalty computed in accordance with MCL 324.51108 and instructions to make the penalty payment to the township treasurer.

(3)     Upon receipt of the signed withdrawal certificate and certification by the township treasurer that the withdrawal penalty has been paid, the department shall certify the withdrawal as provided in MCL 324.51108. The date of this certification shall be the effective date of the withdrawal.

(4)   Withdrawn land shall be subject to the specific tax and not to the ad valorem property tax in the tax year in which it is withdrawn.

(5)   For a partial withdrawal of listed land, the department may require a certified survey in accordance with 1970 PA 132, MCL 54.211, of the land to be withdrawn and the land that will remain listed, if deemed necessary to ensure eligibility.

History: 1979 AC; 1987 AACS; 2014 AACS.