{"data":{"id":"us-mi/mich.-comp.-laws-211.7e","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 211.7e","heading":"Deciduous and evergreen trees, shrubs, plants, bushes, and vines; public right of way on surface of real property being assessed.","body":"Sec. 7e.\n\nThe value of deciduous and evergreen trees, shrubs, plants, bushes, and vines, whether annual or perennial, growing on agricultural land devoted to agricultural purposes shall be exempt from taxation. The assessment of agricultural real property shall be made without regard to any enhancement in value of the agricultural real property by reason of the deciduous and evergreen trees, shrubs, plants, bushes, or vines. Nothing herein contained shall affect the taxation of growing timber.\n\nThe value of land over the surface of which is located a public right of way shall not be considered when the real property is being assessed.","path":["MI Code","Chapter 211","Act Act-206-of-1893"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-7e","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"20052436d65daf0a448307c5856aa0945a9bd81589febf5fef6b9f56a4c7c8b0","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-211.7dd","next":"us-mi/mich.-comp.-laws-211.7ee"},"notice":"GroundRules: Original legal text. Not legal advice."}