Mich. Comp. Laws § 322.512: Swamp land patents; annual list to county treasurer; assessment and taxation of lands.

Sec. 2.

It shall be the duty of such commissioner to furnish to the several county treasurers, in each year, and in time for assessment, a list of all such lands so patented according to the provisions of section 1 of this act; and such lands so patented, shall be subject to assessment and taxation as other assessable and taxable lands. Lists of all lands now subject to be so patented, shall be furnished by said commissioner to the county treasurers, and by the county treasurers to the supervisors of the proper townships, in time for the assessment of the year 1869, so far as the same may be practicable.