Michigan Compiled Laws, Chapter 211. Taxation of Real and Personal Property § 211.1098

Sec. 8. (1) If forestland that was subject to the transitional qualified forest property specific tax is not transitional qualified forest property as determined by the department, the department shall notify the local tax collecting unit and that property 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.

(2) If forestland was subject to the transitional qualified forest property specific tax for a period of 5 years as determined by the department and the department also determines that the forestland is still eligible for the exemption under section 7jj of the general property tax act, 1893 PA 206, MCL 211.7jj[1], then both of the following apply: