SENATE BILL NO. 1305


   September 17, 1998, Introduced by Senator EMMONS and referred to 
        the Committee on Finance.



        A bill to amend 1893 PA 206, entitled

   "The general property tax act,"

   by amending section 7e (MCL 211.7e).

               THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 1         Sec. 7e.  (1) The value of deciduous and evergreen trees,

 2    GROWING TIMBER, shrubs, plants, bushes, and vines, whether annual

 3    or perennial, growing on agricultural  land  REAL
             PROPERTY

 4    devoted to agricultural purposes  shall be  IS
             exempt from

 5     taxation  THE COLLECTION OF TAXES UNDER THIS ACT. 
             The assess-

 6    ment of agricultural real property shall be made without regard

 7    to any enhancement in value of the agricultural real property by

 8    reason of the deciduous and evergreen trees, GROWING TIMBER,

 9    shrubs, plants, bushes, or vines.  Nothing herein contained

10     shall affect the taxation of growing timber. 




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 1         (2) The value of  land  REAL PROPERTY over the
             surface of

 2    which is located a public right of way shall not be considered

 3    when the real property is  being  assessed.


















































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