Michigan Compiled Laws
206-1893-COLLECTING-OF-TAXES. - Collecting of Taxes. (211.44...211.54)
Section 211.53a - Recovery of Excess Payments Not Made Under Protest.

Sec. 53a.
Any taxpayer who is assessed and pays taxes in excess of the correct and lawful amount due because of a clerical error or mutual mistake of fact made by the assessing officer and the taxpayer may recover the excess so paid, without interest, if suit is commenced within 3 years from the date of payment, notwithstanding that the payment was not made under protest.
History: Add. 1958, Act 209, Eff. Sept. 13, 1958 Popular Name: Act 206

Structure Michigan Compiled Laws

Michigan Compiled Laws

Chapter 211 - Taxation of Real and Personal Property

Act 206 of 1893 - The General Property Tax Act (211.1 - 211.157)

206-1893-COLLECTING-OF-TAXES. - Collecting of Taxes. (211.44...211.54)

Section 211.44 - Collection of Taxes; Mailing and Contents of Tax Statement; Failure to Send or Receive Notice; Time and Place for Receiving Taxes; Property Tax Administration Fees; Return of Excess; Cost of Appeals; Waiver of Interest, Penalty Charg...

Section 211.44a - Summer Property Tax Levy; Imposition; Tax Previously Billed and Collected as Part of Winter Property Tax; Collection; Procedures; Lien; Interest; Applicability of Act to Proceedings; Establishment of Revenue Sharing Reserve Fund; Ex...

Section 211.44b - Determining Date Payment Received; Applicability of Section.

Section 211.44c - Special Assessment Levied After December 31, 1998.

Section 211.44d - Summer Property Tax Levy; Retention of Administration Fees.

Section 211.45 - Collection; Time Limit.

Section 211.46 - Collecting Personal Property Taxes Remaining Unpaid on February 15; Demand; Receipt for Payment; Entering Fact and Date of Payment on Tax Roll.

Section 211.47 - Seizure of Personal Property for Nonpayment of Taxes; Sale at Public Auction; Notice; Adjournment of Sale; Return of Balance; Returning Tax as Unpaid; Garnisheeing Debtors; Tax Roll as Prima Facie Evidence; Property Owned by Person o...

Section 211.47a - Treasurer's Bill of Sale of Property Sold for Unpaid Taxes; Contents.

Section 211.48 - Collecting Officer's Fee in Case of Distress and Sale of Goods and Chattels; Certified Statement of Property Removed From Township; Contents; Statement as Evidence; Authorization to Levy and Collect; Transmittal of Statement; Double...

Section 211.49 - Surplus From Sale; Contested Claim; Remedy; Treasurer's Liability; Rule in Action.

Section 211.50 - Repealed. 1976, Act 76, Imd. Eff. Apr. 11, 1976.

Section 211.51 - Failure of Township Treasurer to File Bond With County Treasurer; Failure to Appoint Treasurer to Give Bond and Deliver Receipt; Delivery of Tax Roll and Warrant; Collection and Return of Taxes; Adding Property Tax Administration Fee...

Section 211.52 - Incomplete Collection; Disbursement of Collection Funds.

Section 211.52a - Returning Erroneously Collected Taxes or Taxes Ordered Returned by Court Order.

Section 211.53 - Payment of Taxes or Special Assessments; Certificate; Payment by Owner of Part or Parcel of Real Property Assessed in 1 Description; Suspected Violation of or Potential Nonconformity With Land Division Act; Nonrecognition of Division...

Section 211.53a - Recovery of Excess Payments Not Made Under Protest.

Section 211.53b - Qualified Error; Verification, Approval, and Affidavit; Correction of Records; Rebate; Notice and Payment; Initiation of Action; Actions of Board of Review; Exemption; Appeal; Approval; Alternative Meeting Dates; "Qualified Error" D...

Section 211.53c - Denial of Claim for Exemption; Appeal.

Section 211.53d - Corrections to Assessment Rolls.

Section 211.54 - Collected and Unpaid Taxes; Accounting to County Treasurer; Time.