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

MI Comp L § 211.53a (2019) (N/A)
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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

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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; Payment by Lienholder or Tenant; Payment by Owner of Mineral Rights or Surface Rights; Property Acquired for Highway Purposes; Excluding Payment Made by Means of Property Tax Credit; Accepting Less Than Total Taxes or Special Assessments Due.
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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" Defined.