March 18, 2015, Introduced by Senator BOOHER and referred to the Committee on Natural Resources.
A bill to amend 1893 PA 206, entitled
"The general property tax act,"
by amending sections 7dd and 7jj (MCL 211.7dd and 211.7jj[1]),
section 7dd as amended by 2013 PA 44 and section 7jj as amended by
2013 PA 42.
THE PEOPLE OF THE STATE OF MICHIGAN ENACT:
Sec. 7dd. As used in sections 7cc and 7ee:
(a) "Owner" means any of the following:
(i) A person who owns property or who is purchasing property
under a land contract.
(ii) A person who is a partial owner of property.
(iii) A person who owns property as a result of being a
beneficiary of a will or trust or as a result of intestate
succession.
(iv) A person who owns or is purchasing a dwelling on leased
land.
(v) A person holding a life lease in property previously sold
or transferred to another.
(vi) A grantor who has placed the property in a revocable trust
or a qualified personal residence trust.
(vii) The sole present beneficiary of a trust if the trust
purchased or acquired the property as a principal residence for the
sole present beneficiary of the trust, and the sole present
beneficiary of the trust is totally and permanently disabled. As
used in this subparagraph, "totally and permanently disabled" means
disability as defined in section 216 of title II of the social
security act, 42 USC 416, without regard as to whether the sole
present beneficiary of the trust has reached the age of retirement.
(viii) A cooperative housing corporation.
(ix) A facility as defined by former 1976 PA 440 and registered
under
the living care continuing
care community disclosure act,
1976
PA 440, MCL 554.801 to 554.844.2014
PA 448, MCL 554.901 to
554.993.
(b) "Person", for purposes of defining owner as used in
section 7cc, means an individual and for purposes of defining owner
as used in section 7ee means an individual, partnership,
corporation, limited liability company, association, or other legal
entity.
(c) "Principal residence" means the 1 place where an owner of
the property has his or her true, fixed, and permanent home to
which, whenever absent, he or she intends to return and that shall
continue as a principal residence until another principal residence
is established. Except as otherwise provided in this subdivision,
principal residence includes only that portion of a dwelling or
unit in a multiple-unit dwelling that is subject to ad valorem
taxes and that is owned and occupied by an owner of the dwelling or
unit. Principal residence also includes all of an owner's
unoccupied property classified as residential that is adjoining or
contiguous to the dwelling subject to ad valorem taxes and that is
owned and occupied by the owner. Beginning December 31, 2007,
principal residence also includes all of an owner's unoccupied
property classified as timber-cutover real property under section
34c that is adjoining or contiguous to the dwelling subject to ad
valorem taxes and that is owned and occupied by the owner.
Contiguity is not broken by boundary between local tax collecting
units, a road, a right-of-way, or property purchased or taken under
condemnation proceedings by a public utility for power transmission
lines if the 2 parcels separated by the purchased or condemned
property were a single parcel prior to the sale or condemnation.
Except as otherwise provided in this subdivision, principal
residence also includes any portion of a dwelling or unit of an
owner that is rented or leased to another person as a residence as
long as that portion of the dwelling or unit that is rented or
leased is less than 50% of the total square footage of living space
in that dwelling or unit. Principal residence also includes a life
care facility for purposes of former 1976 PA 440 that is registered
under
the living care continuing
care community disclosure act,
1976
PA 440, MCL 554.801 to 554.844. 2014
PA 448, MCL 554.901 to
554.993. Principal residence also includes property owned by a
cooperative housing corporation and occupied by tenant
stockholders. Property that qualified as a principal residence
shall continue to qualify as a principal residence for 3 years
after all or any portion of the dwelling or unit included in or
constituting the principal residence is rented or leased to another
person as a residence if all of the following conditions are
satisfied:
(i) The owner of the dwelling or unit is absent while on active
duty in the armed forces of the United States.
(ii) The dwelling or unit would otherwise qualify as the
owner's principal residence.
(iii) Except as otherwise provided in this subparagraph, the
owner files an affidavit with the assessor of the local tax
collecting unit on or before May 1 attesting that it is his or her
intent to occupy the dwelling or unit as a principal residence upon
completion of active duty in the armed forces of the United States.
In
2008 only, the owner may file an affidavit under this
subparagraph
on or before December 31. A copy of
an affidavit filed
under this subparagraph shall be forwarded to the department of
treasury pursuant to a schedule prescribed by the department of
treasury.
(d) "Qualified agricultural property" means unoccupied
property and related buildings classified as agricultural, or other
unoccupied property and related buildings located on that property
devoted primarily to agricultural use as defined in section 36101
of the natural resources and environmental protection act, 1994 PA
451, MCL 324.36101. Related buildings include a residence occupied
by a person employed in or actively involved in the agricultural
use and who has not claimed a principal residence exemption on
other property. For taxes levied after December 31, 2008, property
shall not lose its status as qualified agricultural property as a
result of an owner or lessee of that property implementing a
wildlife risk mitigation action plan. Notwithstanding any other
provision of this act to the contrary, if after December 31, 2008
the classification of property was changed as a result of the
implementation of a wildlife risk mitigation action plan, the owner
of that property may appeal that change in classification to the
board of review under section 30 in the year in which the
amendatory act that added this sentence takes effect or in the 3
immediately
succeeding years. Within 30 days of the effective date
of
the amendatory act that added the immediately preceding
sentence,
the department of treasury shall update its publication
entitled
"Qualified Agricultural Property Exemption Guidelines" and
shall
post that updated publication on the department of treasury
website.
Property used for commercial
storage, commercial
processing, commercial distribution, commercial marketing, or
commercial shipping operations or other commercial or industrial
purposes is not qualified agricultural property. A parcel of
property is devoted primarily to agricultural use only if more than
50%
of the parcel's acreage is devoted to agricultural use. or
if
more
than 50% of the parcel's acreage is devoted to a combination
of
agricultural use and is exempt under section 7jj[1] as qualified
forest
property. An owner shall not
receive an exemption for that
portion of the total state equalized valuation of the property that
is used for a commercial or industrial purpose or that is a
residence that is not a related building. As used in this
subdivision:
(i) "Project" means certain risk mitigating measures, which may
include, but are not limited to, the following:
(A) Making it difficult for wildlife to access feed by storing
livestock feed securely, restricting wildlife access to feeding and
watering areas, and deterring or reducing wildlife presence around
livestock feed by storing feed in an enclosed barn, wrapping bales
or covering stacks with tarps, closing ends of bags, storing grains
in animal-proof containers or bins, maintaining fences, practicing
small mammal and rodent control, or feeding away from wildlife
cover.
(B) Minimizing wildlife access to livestock feed and water by
feeding livestock in an enclosed area, feeding in open areas near
buildings and human activity, removing extra or waste feed when
livestock are moved, using hay feeders to reduce waste, using
artificial water systems to help keep livestock from sharing water
sources with wildlife, fencing off stagnant ponds, wetlands, or
areas of wildlife habitats that pose a disease risk, and keeping
mineral feeders near buildings and human activity or using devices
that restrict wildlife usage.
(ii) "Wildlife risk mitigation action plan" means a written
plan consisting of 1 or more projects to help reduce the risks of a
communicable disease spreading between wildlife and livestock that
is approved by the department of agriculture under the animal
industry act, 1988 PA 466, MCL 287.701 to 287.746.
Sec. 7jj. (1) Except as otherwise limited in this subsection,
qualified forest property is exempt from the tax levied by a local
school district for school operating purposes to the extent
provided under section 1211 of the revised school code, 1976 PA
451, MCL 380.1211, according to the provisions of this section.
Buildings, structures, or land improvements located on qualified
forest property are not eligible for the exemption under this
section. The amount of qualified forest property in this state that
is eligible for the exemption under this section is limited as
follows:
(a) In the fiscal year ending September 30, 2008, 300,000
acres.
(b) In the fiscal year ending September 30, 2009, 600,000
acres.
(c) In the fiscal year ending September 30, 2010, 900,000
acres.
(d) In the fiscal year ending September 30, 2011 and each
fiscal year thereafter, 1,200,000 acres. Beginning in the fiscal
year ending September 30, 2013 and each fiscal year thereafter,
real property eligible for exemption under this section as
qualified forest property as a result of the withdrawal of that
property from the operation of part 511 of the natural resources
and environmental protection act, 1994 PA 451, MCL 324.51101 to
324.51120, as provided in section 51108(5) of the natural resources
and environmental protection act, 1994 PA 451, MCL 324.51108, shall
not be credited against the 1,200,000 acres of property that are
eligible for exemption as qualified forest property under this
section. Beginning in the fiscal year ending September 30, 2015 and
each fiscal year thereafter, real property that contains
agricultural use property combined with productive forest under
subsection (16)(k)(iii) shall not be credited against the 1,200,000
acres of property that are eligible for exemption as qualified
forest property under this section.
(2) If a property owner is interested in obtaining an
exemption for qualified forest property under this section, the
property owner may contact the local conservation district or the
department, and the local conservation district or the department
shall advise the property owner on the exemption process. If
requested by the property owner, the local conservation district or
the department shall provide the property owner with a list of
qualified foresters to prepare a forest management plan. The
department shall maintain a list of qualified foresters throughout
the state and shall make the list available to the conservation
districts and to interested property owners. To claim an exemption
under subsection (1), a property owner shall obtain a forest
management plan from a qualified forester and submit a digital copy
of that forest management plan, an application for exemption as
qualified forest property, and a fee of $50.00 to the department on
a form created by the department by September 1 prior to the tax
year
within in which the exemption is requested. A forest
management plan is not subject to the freedom of information act,
1976 PA 442, MCL 15.231 to 15.246. The department shall forward a
copy of the application to the local conservation district for
review and to the local tax collecting unit for notification of the
application.
(3) A conservation district shall review the application to
determine if the applied-for property meets the minimum
requirements
set forth in subsection (16)(i) (16)(k)
for enrolling
into the qualified forest program. A conservation district shall
respond within 45 days of the date of its receipt of the
application indicating whether the property in the application is
eligible for enrollment. If the conservation district does not
respond within 45 days of its receipt of the application, the
property shall be considered eligible for the exemption under this
section.
(4) The department shall review the application, comments from
the conservation district, and the forest management plan to
determine if the property is eligible for the exemption under this
section. The department shall review the forest management plan to
determine
if the elements required in subsection (16)(e) (16)(f)
are in the plan. Within 90 days of its receipt of the application,
forest management plan, and fee, the department shall review the
application and if the application and supporting documents are not
in compliance, the department shall deny the application and notify
the property owner of that denial. If the application and
supporting documents are in compliance with the requirements of
this section, the department shall approve the application and
shall prepare a qualified forest school tax affidavit, in
recordable form, indicating all of the following:
(a) The name of the property owner.
(b) The legal description of the property.
(c) The year the application was submitted for the exemption.
(d) A statement that the property owner is attesting that the
property for which the exemption is claimed is qualified forest
property and will be managed according to the approved forest
management plan.
(5) The department shall send a qualified forest school tax
affidavit prepared under subsection (4) to the property owner for
execution. The 90-day review period by the department may be
extended upon request of the property owner. The property owner
shall execute the qualified forest school tax affidavit and shall
have the executed qualified forest school tax affidavit recorded by
the register of deeds in the county in which the property is
located. The property owner shall provide a copy of the qualified
forest school tax affidavit to the department. The department shall
provide 1 copy of the qualified forest school tax affidavit to the
conservation district and 1 copy to the department of treasury.
These copies may be sent electronically.
(6) If the application is denied, the property owner has 30
days from the date of notification of the denial by the department
to initiate an appeal of that denial. An appeal of the denial shall
be by certified letter to the director of the department.
(7) To claim an exemption under subsection (1), the owner of
qualified forest property shall provide a copy of the recorded
qualified forest school tax affidavit attesting that the land is
qualified forest property to the local tax collecting unit and
assessor by December 31. An owner may claim an exemption under this
section for not more than 640 acres maximum or the equivalent of 16
survey units consisting of 1/4 of 1/4 of a section of qualified
forest property in each local tax collecting unit. If an exemption
is granted under this section for less than 640 acres in a local
tax collecting unit, an owner of that property may subsequently
claim an exemption for additional property in that local tax
collecting unit if that additional property meets the requirements
of this section.
(8) If a copy of the recorded qualified forest school tax
affidavit is provided to the assessor by the owner, the assessor
shall exempt the property from the collection of the tax as
provided in subsection (1) until December 31 of the year in which
the property is no longer qualified forest property.
(9) Beginning in the year that qualified forest property is
first exempt under this section and each year thereafter, the local
tax collecting unit shall collect a fee on each parcel of qualified
forest property exempt under this section located in that local tax
collecting unit. The fee shall be determined by multiplying 2 mills
by the taxable value of that qualified forest property. The fee
shall be collected at the same time and in the same manner as taxes
collected under this act. Each local tax collecting unit shall
disburse the fee collected under this subsection to the department
of treasury for deposit in the private forestland enhancement fund
created in section 51305 of the natural resources and environmental
protection act, 1994 PA 451, MCL 324.51305. If property is no
longer exempt as qualified forest property under this section, the
fee under this subsection shall not be collected on that property.
The fee collected in this subsection shall be subject to the
property tax administration fee established by the local tax
collecting unit under section 44.
(10) Not more than 90 days after all or a portion of the
exempted property is no longer qualified forest property, the owner
shall rescind the exemption for the applicable portion of the
property by filing with the register of deeds for the county in
which the exempted property is located a rescission form prescribed
by the department. A copy of the rescission form shall be provided
to the assessor. The rescission form shall include a legal
description of the exempted property. An owner who fails to file a
rescission form as required by this subsection is subject to a
penalty of $5.00 per day for each separate failure beginning after
the 90 days have elapsed, up to a maximum of $1,000.00. This
penalty shall be collected under 1941 PA 122, MCL 205.1 to 205.31,
and shall be deposited in the private forestland enhancement fund
created in section 51305 of the natural resources and environmental
protection act, 1994 PA 451, MCL 324.51305.
(11) An owner of property that is qualified forest property on
December 31 for which an exemption was not on the tax roll may file
an appeal with the July or December board of review under section
53b in the year the exemption was claimed or the immediately
succeeding year.
(12) If property for which an exemption has been granted under
this section is not qualified forest property, the property that
had been subject to that exemption shall be immediately placed on
the tax roll by the local tax collecting unit if the local tax
collecting unit has possession of the tax roll or by the county
treasurer if the county has possession of the tax roll as though
the exemption had not been granted. A corrected tax bill shall be
issued for each tax year being adjusted by the local tax collecting
unit if the local tax collecting unit has possession of the tax
roll or by the county treasurer if the county has possession of the
tax roll.
(13) If all or a portion of property for which an exemption
has been granted under this section is converted by a change in use
and is no longer qualified forest property, an owner shall
immediately notify the local tax collecting unit, the assessor, the
department, and the department of treasury on a form created by the
department. The form shall include a legal description of the
exempted property. A copy of the form shall be filed with the
register of deeds for the county in which the exempted property is
located. Upon notice that property is no longer qualified forest
property, the local tax collecting unit and assessor shall
immediately rescind the exemption under this section and shall
place the property on the tax roll as though the exemption under
this section had not been granted for the immediately succeeding
tax year and the department of treasury shall immediately begin
collection of any applicable tax and penalty under this act or
under the qualified forest property recapture tax act, 2006 PA 379,
MCL 211.1031 to 211.1036. However, beginning June 1, 2013 and
ending November 30, 2013, owners of property exempt as qualified
forest property prior to January 1, 2013 may execute a new
qualified forest school tax affidavit under this section. If an
owner of property exempt as qualified forest property elects to
execute a new qualified forest school tax affidavit under this
section, that owner is not required to pay the $50.00 fee required
under subsection (2). If an owner of qualified forest property
elects not to execute a new qualified forest school tax affidavit
under this section, the existing affidavit shall be rescinded
without penalty and the property shall be placed on the tax roll as
though the exemption under this section had not been granted. If a
property owner elects not to execute a qualified forest school tax
affidavit under this section, the property is not subject to the
recapture tax provided for under the qualified forest property
recapture tax act, 2006 PA 379, MCL 211.1031 to 211.1036.
(14) If qualified forest property is exempt under this
section, an owner of that qualified forest property shall report to
the department on a form prescribed by the department when a forest
practice or timber harvest has occurred on the qualified forest
property during a calendar year. The report shall indicate the
forest practice completed or the volume and value of timber
harvested on that qualified forest property. One copy of the form
shall be forwarded to the conservation district, and 1 copy shall
be retained by the department for 7 years. If it is determined by
the department that a forest practice or harvest has occurred in a
calendar year and no report was filed, a fine of $500.00 may be
collected
by the department. Beginning December 31, 2013 and every
each year thereafter, the department shall provide to the standing
committees of the senate and house of representatives with primary
jurisdiction over forestry issues a report that includes all of the
following:
(a) The number of acres of qualified forest property in each
county.
(b) The number of acres of agricultural use property that is
combined with productive forest under subsection (16)(k)(iii).
(c) (b)
The amount of timber produced on
qualified forest
property each year.
(d) (c)
The number of forest management
plans completed by
conservation districts and the total number of forest management
plans submitted for approval each year.
(15) While qualified forest property is exempt under this
section, the owner shall retain the current management plan, most
recent harvest records, recorded copy of a receipt of the tax
exemption, and a map that shows the location and size of any
buildings and structures on the property. The owner shall make the
documents available to the department upon request. The department
shall maintain a database listing all qualified forest properties,
including the dates indicated for forest practices and harvests in
the forest management plan, and shall notify the property owner and
the conservation district in any year that forest practices or
harvests are to occur. If an owner does not accomplish forest
practices and harvests within 3 years after the time specified in
the current forest management plan, and the plan has not been
amended to extend the date of forest practices and harvests, the
property is not eligible for the exemption under this section and
the property shall be placed on the tax roll as though the
exemption under this section had not been granted as provided in
this section and shall be subject to repayment as indicated in the
qualified forest property recapture tax act, 2006 PA 379, MCL
211.1031 to 211.1036. Information in the database specific to an
individual property owner's forest management plan is exempt from
disclosure under the freedom of information act, 1976 PA 442, MCL
15.231 to 15.246. However, information in the database in the
aggregate, including, but not limited to, how much timber would be
expected to be on the market each year as a result of enrollees, is
not exempt from disclosure under the freedom of information act,
1976 PA 442, MCL 15.231 to 15.246.
(16) As used in this section:
(a) "Agricultural use property" means real property devoted
primarily to agricultural use as that term is defined in section
36101 of the natural resources and environmental protection act,
1994 PA 451, MCL 324.36101.
(b) (a)
"Approved forest management
plan" means a forest
management plan developed by a qualified forester. An owner of
property shall submit a forest management plan to the department
for approval as prescribed in subsection (2). The forest management
plan shall include a statement signed by the owner that he or she
agrees to comply with all terms and conditions contained in the
approved forest management plan. If a forest management plan and
application are submitted to the department, the department shall
review and either approve or disapprove the owner's application
within 90 days of submission. Approval of the plan shall be based
solely on compliance with the elements required in subdivision (e).
Denial of the plan shall be based solely on noncompliance with the
requirements listed in subdivision (e). If the department
disapproves a forest management plan, the department shall indicate
the changes necessary to qualify the forest management plan for
approval on subsequent review. An owner may submit amendments to
his or her forestry plan to the department. The department may
reject amendments that delay a harvest date repeatedly or
indefinitely. A forest management plan submitted for approval shall
be for a maximum of 20 years. To continue receiving an exemption
under this section, an owner of property shall submit a digital
copy of any succeeding proposed forest management plan to the
department for approval together with a fee of $50.00. The first
amendment to the plan shall not be subject to a fee. Additional
amendments may be subject to a fee of $50.00.
(c) (b)
"Conservation district"
means a conservation district
organized under part 93 of the natural resources and environmental
protection act, 1994 PA 451, MCL 324.9301 to 324.9313.
(d) (c)
"Converted by a change in
use" means that both
of the
following:
(i) That term as defined in section 2 of the qualified forest
property recapture tax act, 2006 PA 379, MCL 211.1032.
(ii) That due to a change in use of either productive forest
property or agricultural use property, the property is no longer
eligible for exemption as qualified forest property under
subdivision (k)(iii).
(e) (d)
"Department" means the
department of agriculture and
rural development.
(f) (e)
"Forest management plan"
means a written plan prepared
and signed by a qualified forester that prescribes measures to
optimize production, utilization, and regeneration of forest
resources. The forest management plan shall include a schedule and
timetables for the various silvicultural practices used on
forestlands, which shall be a maximum of 20 years in length. A
forest management plan shall include all of the following:
(i) The name and address of each owner of the property.
(ii) The legal description and parcel identification number of
the property or of the parcel on which the property is located.
(iii) A statement of the owner's forest management objectives.
(iv) A map, diagram, or aerial photograph that identifies both
forested and unforested areas of the property, using conventional
map symbols indicating the species, size, and stocking rate and
other major features of the property, including the location of any
buildings. The location and use of any buildings can be established
on a map created by a qualified forester and does not require a
survey by a registered surveyor.
(v) A description of forest practice, including harvesting,
thinning, and reforestation, that will be undertaken, specifying
the approximate period of time before each is completed.
(vi) A description of soil conservation practices that may be
necessary to control any soil erosion that may result from the
forest practice described pursuant to subparagraph (v).
(vii) A description of activities that may be undertaken for
the management of forest resources other than trees, including
wildlife habitat, watersheds, and aesthetic features.
(g) (f)
"Forest practice" means
any action intended to improve
forestland or forest resources and includes, but is not limited to,
any of the following:
(i) The preparation of forest management plans for forestland.
(ii) The improvement of species of forest trees.
(iii) Reforestation.
(iv) The harvesting of species of forest trees.
(v) Road construction associated with the improvement or
harvesting of forest tree species or reforestation.
(vi) Use of chemicals or fertilizers for the purpose of growing
or managing species of forest trees.
(vii) Applicable silvicultural practices.
(h) (g)
"Forest products"
includes, but is not limited to,
timber and pulpwood-related products.
(i) (h)
"Harvest" means the point
at which timber that has
been cut, severed, or removed for purposes of sale or use is first
measured in the ordinary course of business as determined by
reference to common practice in the timber industry.
(j) "Productive forest" means real property capable of growing
not less than 20 cubic feet of wood per acre per year. However, if
property has been considered productive forest, an act of God that
negatively affects that property shall not result in that property
not being considered productive forest.
(k) (i)
"Qualified forest
property" means a parcel of real
property that meets all of the following conditions as determined
by the department of agriculture and rural development:
(i) Is not less than 20 contiguous acres in size. For parcels
less than 40 acres, not less than 80% shall be stocked with
productive forest capable of producing forest products. For parcels
40 acres or more, not less than 50% shall be stocked with
productive forest capable of producing forest products. Contiguity
is not broken by a road, a right-of-way, or property purchased or
taken under condemnation proceedings by a public utility for power
transmission lines if the 2 parcels separated by the purchased or
condemned property were a single parcel prior to the sale or
condemnation. As used in this subparagraph, "productive forest"
means real property capable of growing not less than 20 cubic feet
of wood per acre per year. However, if property has been considered
productive forest, an act of God that negatively affects that
property shall not result in that property not being considered
productive forest.
(ii) Is subject to an approved forest management plan.
(iii) For a parcel exempt as qualified agricultural
property
under
section 7ee, the qualified forest portion of the parcel shall
be
not less than 20 contiguous acres. If the qualified forest
portion
of the parcel is less than 40 acres, not less than 80%
shall
be stocked with productive forest capable of producing forest
products.
If the qualified forest portion of the parcel is 40 acres
or
more, not less than 50% shall be stocked with productive forest
capable
of producing forest products.If
a parcel contains both
productive forest and agricultural use property, an owner may apply
for a designation as qualified forest property if the combined
acreage of the productive forest and the agricultural use property
meets all of the following requirements:
(A) The parcel is not less than 20 contiguous acres. If a
parcel is less than 40 acres, not less than 80% shall be the
combined productive forest and agricultural use property. If the
parcel is 40 acres or more, not less than 50% shall be the combined
productive forest and agricultural use property.
(B) The acreage of agricultural use property on the parcel
shall be determined by the assessor in the local tax collecting
unit in which the parcel is located. The assessor shall report the
acreage of the agricultural use property in a form prescribed by
the state tax commission to the department within 30 days of the
date the application for designation as qualified forestland is
made. An owner that disagrees with an assessor's determination of
the acreage of agricultural use property on the parcel may appeal
that determination to the board of review under section 53b.
(l) (j)
"Qualified forester"
means an individual who meets 1 or
more of the following requirements and has registered with the
department of agriculture and rural development under section 51306
of the natural resources and environmental protection act, 1994 PA
451, MCL 324.51306:
(i) Is a forester certified by the society of American
foresters.
(ii) Is a forest stewardship plan writer.
(iii) Is a technical service provider as registered by the
United States department of agriculture for forest management plan
development.
(iv) Is a registered forester.
(m) (k)
"Registered forester"
means a person registered under
article 21 of the occupational code, 1980 PA 299, MCL 339.2101 to
339.2108.