Sec. 15.
A person upon whom any tax is levied under the provisions of this act may pay such tax under protest, specifying at the time, in a writing signed by him, the reasons for the protest. The person paying under protest may sue the state in the court of claims within 30 days for the amount protested, and recover if the tax is shown to be unlawful for the reason specified in the protest. Taxes levied under the provisions of this act are unlawful if the average rate has not been ascertained and determined according to law, or if valuation of property was based upon fraud, error of law or the adoption of wrong principles. Any tax recovered may be refunded or applied upon future taxes payable under this act.
History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4227 ;-- CL 1929, 3566 ;-- CL 1948, 207.15 ;-- Am. 1966, Act 208, Imd. Eff. July 11, 1966
Structure Michigan Compiled Laws
Section 207.1 - State Board of Assessors; Secretary, Duties; Assistants.
Section 207.2 - State Board of Assessors; Compensation for Clerical Assistance, Expenses.
Section 207.5a - Exemption of Materials and Supplies.
Section 207.5b - Taxable Value; Determination.
Section 207.6 - Company's Annual Statement; Contents, Time.
Section 207.7 - Sleeping Car Company Defined; Annual Statement, Contents, Time.
Section 207.8 - Blanks Furnished; Other Reports; Board, Self-Information; Penalty, Exception.
Section 207.10 - Assessment Roll; Description; Form; Cash and Taxable Valuations; Placement on Roll.
Section 207.16 - Irregularities Not Authorizing Court Intervention.
Section 207.17 - Taxes on Public Utilities, Payment Into General Fund.
Section 207.18 - Collection of Specific Taxes Prior to 1909.
Section 207.19 - Certain Acts as Misdemeanor; Penalty.