Michigan Compiled Laws, Chapter 211. Taxation of Real and Personal Property § 211.1092

(a) “Commission” means the state tax commission created by 1927 PA 360, MCL 209.101 to 209.107.

(b) “Conservation district” means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1].

(c) “Converted by a change in use” means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1].

(d) “Department” means the department of agriculture and rural development.

(e) “Forest management plan” means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1].

(f) “Forest practice” means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1].

(g) “Harvest” means that term as defined in section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1].

(h) “Taxable value” means the taxable value as determined under section 27a of the general property tax act, 1893 PA 206, MCL 211.27a.

(i) “Transitional qualified forest property” means forestland that meets all of the following:

(j) “Transitional qualified forest property specific tax” means the specific tax levied under section 6.  2