Michigan Compiled Laws, Chapter 211. Taxation of Real and Personal Property § 211.1100

Sec. 10. An owner of transitional 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 transitional qualified forest property during a calendar year. The report shall indicate the forest practice completed and the volume and value of timber harvested on that transitional 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, 2015 and 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: