Michigan Compiled Laws

Mich. Comp. Laws § 205.755 (2026)

Correction of rolls; collection or refund of tax; commencement of time periods.

✓ current as of July 2026

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TAX TRIBUNAL ACT

Act 186 of 1973

205.755 Correction of rolls; collection or refund of tax; commencement of time periods.

Sec. 55.

(1) Within 20 days after entry of the order, the officers charged with keeping the rolls on which the affected assessment and tax are spread shall correct the rolls and the officer charged with collecting or refunding to the affected tax shall thereafter collect or refund it, in accordance with the order.

(2) When an appeal is taken, the time periods within which action would otherwise be taken pursuant to subsection (1) shall commence running upon entry of the final order on appeal.

History: 1973, Act 186, Eff. July 1, 1974

Notes of Decisions

Cited in 3 cases, 1982–2017 · leading case: Johnson v. State, 317 N.W.2d 652 (Mich. Ct. App. 1982).

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Johnson v. State, 317 N.W.2d 652 (Mich. Ct. App. 1982). “Alleged failure by the board to equalize the assessed values and fraudulent certification of the assessment rolls are matters dealing with property assessment and are within the exclusive jurisdiction of the Tax Tribunal.”

Thrifty Royal Oak, Inc v. City of Royal Oak, 344 N.W.2d 305 (Mich. Ct. App. 1983). “Under MCL 205.755; MSA 7.650(55), *238 once petitioners filed an appeal, the due date for collection was deferred pending final disposition of the matter appealed.”

Joanne L Evangelista Revocable Trust v. City of Farmington Hills (Mich. Ct. App. 2017). · cites it 2× “MCL 205.755 states as follows: (1) Within 20 days after entry of the order, the officers charged with keeping the rolls on which the affected assessment and tax are spread shall correct the rolls and the officer charged with collecting or refunding to the affected tax shall…”

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