MCL 211.7e — Deciduous and evergreen trees, shrubs, plants, bushes, and vines; public right of way on surface of real property being assessed

(1) The 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.
(2) The 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.