Sec. 273.
In case any drain tax heretofore or to be hereafter assessed shall be set aside, except for causes that would deprive the commissioner of jurisdiction to construct the drain, the commissioner may begin proceedings anew at the stage where they shall be correct. In case a drain tax can or may be set aside for error in description or other defect in the commissioner's or township treasurer's roll, the commissioner shall report the same to the board of supervisors at their October session, who shall order the same reassessed upon the proper description. Such report may be made at any time before the sale of the land for such tax.
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.