{"data":{"id":"us-mi/mich.-comp.-laws-324.36105","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 324.36105","heading":"Open space land; application for open space development rights easement; approval or rejection; provisions; tax exemption.","body":"Sec. 36105.\n\nIf an owner of open space land desires an open space development rights easement, and the land is subject to section 36101(j)( i ), the procedures for filing an application provided by the state land use agency shall follow as provided in section 36104, except section 36104(7) and (12) do not apply to an open space development rights easement.\n\nThe state land use agency, within 60 days after the open space development rights easement application is received, shall approve or reject the application. If the application is approved by the state land use agency, the state land use agency shall prepare an open space development rights easement that includes the following provisions:\n\nA structure shall not be built on the land without the approval of the state land use agency.\n\nImprovement to the land shall not be made without the approval of the state land use agency.\n\nAn interest in the land shall not be sold, except for a scenic, access, or utility easement that does not substantially hinder the character of the open space land.\n\nAccess to the open space land may be provided if access is agreed to by the owner and if access will not jeopardize the conditions of the land.\n\nAny other condition or restriction on the land as agreed to by the parties that is considered necessary to preserve the land or appropriate portions of it as open space land.\n\nUpon receipt of the application, the state land use agency shall notify the state tax commission. Upon notification, the state tax commission shall within 60 days make an on-site appraisal of the land in compliance with the Michigan state tax commission assessors manual. The application shall contain a statement specifying the current fair market value of the land and the current fair market value of the development rights. The state land use agency shall submit to the legislature each application for an open space development rights easement and an analysis of its cost to the state. The application shall be approved in both houses by a resolution concurred in by a majority of the members elected and serving in each house. The amount of the cost shall be returned to the local governing body if lost revenues are indicated. A copy of the approved application and the open space development rights easement shall be forwarded by the state land use agency to the applicant for execution and to the local assessing office where the land is situated.\n\nIf an application for an open space development rights easement is rejected under subsection (2), the applicant may reapply for an open space development rights easement beginning 1 year after the rejection.\n\nThe development rights held by the state as expressed in an open space development rights easement under this section are exempt from ad valorem taxation.","path":["MI Code","Chapter 324","Act Act-451-of-1994"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-324-36105","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"5afae343e794efe831ec08c844d5287a1d60644c6e5ff589d43f9660c39335d3","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-324.36104e","next":"us-mi/mich.-comp.-laws-324.36106"},"notice":"GroundRules: Original legal text. Not legal advice."}