MICHIGAN 
Yield Tax (Woodlot).' 
Optional. Enacted 1917, Amended 1960. 
Annotated Statutes 1958, Title 18, Ch. 98, 
Sees. 13.201-13.211. 
Classification 
Qualification. Areas up to 40 acres forming part 
of tracts not exceeding 160 acres, of which at least 
one-half is improved and devoted to agriculture, 
may be classified as “‘private forest reservations.” 
Planted trees of approved species must aggregate 
1,200 per acre or if the site is already partially 
stocked, a spacing of approximately 6 by 6 feet is 
required. 
Procedure. The owner makes application to the 
county treasurer describing the property. The 
treasurer certifies such applications annually to 
the township supervisor or assessor, who in turn 
requires the owner to state under oath the descrip- 
tion of the property and his intent to maintain it 
according to law. 
Conditions governing continued classification. 
The reservation must be maintained as a woodlot, 
must be kept fully stocked with forest trees, and 
must be restocked after cutting, all as provided 
by regulations of the Conservation Commission. 
Pasture of livestock must not be permitted until 
90 percent of the trees are 2 inches in diameter, 
and then only under regulations of the Commis- 
1 Known as the ‘‘Woodlot Act,” or ‘‘Private Forest Reserve 
Act.” 
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sion. Reservations are subject to inspection by the 
supervisor or assessor. 
Declassification 
This is effected either by the owner’s withdrawal 
or upon his failure to comply with requirements. 
A 5 percent yield tax is imposed on the stumpage 
value of the timber then standing. 
Tax treatment 
Land. Private forest reservations are subject 
to the property tax but may not be valued for 
taxation at more than $1 per acre. 
Timber. A 5 percent yield tax is imposed upon 
the stumpage value of timber cut. 
Exemption. Cuttings for firewood or building 
material for the domestic use of the owner or his 
tenant are exempt. 
Tax administration 
Reports. The owner must notify the assessor of 
his intent to cut and after cutting but before re- 
moval must file a statement of the volume, 
species, and value of timber harvested. The as- 
sessor determines the stumpage value of the timber 
cut and issues a license for removal which becomes 
effective upon payment of the yield tax. 
Collection. The yield tax is paid to the collector 
of taxes of the district. 
