Sec. 272.
In any suit brought for the collection of any unpaid drain taxes by virtue of section 271, the commissioner bringing such suit may declare in an action of assumpsit against the defendant; proof of the amount of the tax, and that it is unpaid, either oral or by the production of the tax roll, shall be prima facie evidence of the plaintiff's right to recover; but the defendant may plead the general issue and give evidence in reduction of damages, and the plaintiff may offer evidence in rebuttal, and if it shall appear from such evidence that the actual benefits to the land by reason of the construction of the drain were less than the amount of the tax, judgment shall be only for the amount of the benefits as proven, with interest and costs: Provided, That no such proceedings shall be instituted by the commissioner at the expense of the county unless he shall be authorized to do so by the board of supervisors.
History: 1956, Act 40, Imd. Eff. Mar. 28, 1956 Popular Name: Act 40
Structure Michigan Compiled Laws
Chapter 280 - Drain Code of 1956
Act 40 of 1956 - The Drain Code of 1956 (280.1 - 280.630)
40-1956-11. - Chapter 11. Levy and Collection of Drain Taxes. (280.261...280.283)
Section 280.261 - Computation of Cost; Items Included; Contingent Expenses.
Section 280.262 - Special Assessment Roll and Tax Assessment Roll; Contents; Installment Payments.
Section 280.263 - Spread of Drain Taxes on Rolls; Time.
Section 280.264 - Statement of Assessments Upon Township at Large Furnished Township Treasurer.
Section 280.266 - Return of Delinquent Drain Taxes; General Tax Law Applicable.
Section 280.267 - Injunction After Assessment.
Section 280.268 - Perpetual Injunction Not Allowed for Informalities; Plaintiff May Show Injury.
Section 280.270 - Tax Lien; Proceeding to Compel Spread of Tax; Established Drains.
Section 280.271 - Tax Collection Suits; Tax Reassessment.
Section 280.274 - Invalidation Proceedings; Commissioner as Party.
Section 280.281 - Special Drain Assessment; Definition of Municipal Corporation.