State would pay counties for certain lands at an adjusted per-acre rate

The state would pay each eligible county an annual amount based on the acres of certain state lands there. Payments cover tax-reverted, recreation, forest, and other lands under the department's control, subject to those exceptions. The tax would not apply to land bought after January 1, 1933 for natural resource purposes, or state land receiving payments in lieu of taxes. The state would pay the amount from the general fund. Payments would be made on December 1 each year. The stated rate applies after December 31, 2014, and adjusts by the lower of 5% or the inflation rate.

County treasurers would divide the county payment between the county and townships. This applies to the county's payment for covered state lands. The county treasurer would distribute the money based on the acres of covered land in each township. For payments made on or after December 1, 2022, the printed text provides a 50% share for the county general fund and 50% for the township general fund. The county treasurer would prepare an account statement and issue payment warrants after the county receives the money.

The state land payment would not replace inland lake level assessments. The rule concerns special assessments for inland lake levels. This applies to special assessments under part 307. The rule applies whether an assessment was levied before, on, or after the effective date of the act that added this subsection.