Sec. 3. Beginning December 31, 2012, any mineral and any right, claim, lease, or option in or of any mineral is exempt and any shaft, incline, adit, or value of overburden stripping located at an open mine is exempt under section 7pp of the general property tax act, 1893 PA 206, MCL 211.7pp.
Mich. Comp. Laws § 211.783
Mineral and right, claim, lease, or option; tax exemption; shaft, incline, adit, or value of overburden stripping at open mine; tax exemption
Applied in 1 court decision — leading case 610 F. App'x 507 - Hatcher v. Nationwide Property & Casualty Insurance (2015)
Most recently applied in 610 F. App'x 507 - Hatcher v. Nationwide Property & Casualty Insurance (May 2015)
2012, Act 410, Imd
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.