Michigan Compiled Laws, Chapter 211. Taxation of Real and Personal Property § 211.982

(a) “Aquaculture” means the commercial husbandry of aquaculture species, including, but not limited to, culturing, producing, growing, propagating, and harvesting aquaculture products under any applicable permits or registration.

(b) “Aquaculture production facility” means real property used for an indoor aquaculture production operation using aquaculture techniques or practices for growing aquaculture species. An aquaculture production facility includes all of the following, to the extent that it constitutes real property:

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

(d) “Eligible aquaculture production facility” means an aquaculture production facility that has a production area of not less than 10,000 square feet.

(e) “Eligible hydroponics production facility” means a hydroponics production facility that has a production area of not less than 1 acre.

(f) “Hydroponics” means a system in which water-soluble nutrients are placed in intimate contact with a plant's root system, being grown in an inert supportive medium, which inert supportive medium itself does all of the following:

(g) “Hydroponics production facility” means real property used for an indoor agriculture production operation using hydroponics techniques or practices for growing plants produced by agriculture that are useful to human beings, including, but not limited to, forages, field crops, sod, berries, herbs, fruits, vegetables, flowers, seeds, and nursery stock. Hydroponics production facility does not include an indoor agriculture production operation for growing plants that are illegal under federal law. A hydroponics production facility includes, but is not limited to, all of the following, to the extent that it constitutes real property:

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