Michigan Compiled Laws

Mich. Comp. Laws § 207.15 (2026)

Payment of tax under protest; suit against state; unlawful taxes; disposition of recovered taxes.

✓ current as of July 2026

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STATE BOARD OF ASSESSORS; ASSESSMENT OF PROPERTY OF CERTAIN PUBLIC UTILITIES

Act 282 of 1905

207.15 Payment of tax under protest; suit against state; unlawful taxes; disposition of recovered taxes.

Sec. 15.

A person upon whom any tax is levied under the provisions of this act may pay such tax under protest, specifying at the time, in a writing signed by him, the reasons for the protest. The person paying under protest may sue the state in the court of claims within 30 days for the amount protested, and recover if the tax is shown to be unlawful for the reason specified in the protest. Taxes levied under the provisions of this act are unlawful if the average rate has not been ascertained and determined according to law, or if valuation of property was based upon fraud, error of law or the adoption of wrong principles. Any tax recovered may be refunded or applied upon future taxes payable under this act.

History: 1905, Act 282, Eff. Sept. 16, 1905 ;-- CL 1915, 4227 ;-- CL 1929, 3566 ;-- CL 1948, 207.15 ;-- Am. 1966, Act 208, Imd. Eff. July 11, 1966

Notes of Decisions

Cited in 1 case (1 in the last 5 years), 2022–2022 · leading case: Wells Fargo Rail Corp v. State of Michigan (Mich. Ct. App. 2022).

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Wells Fargo Rail Corp v. State of Michigan (Mich. Ct. App. 2022). · cites it 40× “, implicitly repealed MCL 207.15, a provision of the Public Utility Tax Act (PUTA), MCL 207.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.