{"data":{"id":"us-mi/mich.-comp.-laws-211.7bb","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 211.7bb","heading":"Tax exemption for nursery stock seasonal protection unit; definition.","body":"Sec. 7bb.\n\nA nursery stock seasonal protection unit, but not the land on which it is located, is exempt from taxation under this act.\n\nAs used in this section, \"nursery stock seasonal protection unit\" means a structure that meets all of the following conditions:\n\nFor less than 34 weeks each year, the structure is covered by nonreusable plastic sheeting, shade cloth, or other similar removable material.\n\nThe structure is used exclusively for winter protection of fall dug or container grown plants.\n\nThe structure does not have a concrete base greater than 10 inches deep or flooring.","path":["MI Code","Chapter 211","Act Act-206-of-1893"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-7bb","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"64b723dda715b5763ef1a67c90b028351d1ac55ed3aa53b83e134f1525aa2050","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-211.7b","next":"us-mi/mich.-comp.-laws-211.7c"},"notice":"GroundRules: Original legal text. Not legal advice."}