Michigan Compiled Laws

Mich. Comp. Laws § 211.114 (2026)

Injunctions.

✓ current as of July 2026
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THE GENERAL PROPERTY TAX ACT


Act 206 of 1893


211.114 Injunctions.

Sec. 114.

    No injunction shall issue to stay proceedings for the assessment or collection of taxes under this act.

History: 1893, Act 206, Eff. June 12, 1893 ;-- CL 1897, 3937 ;-- CL 1915, 4113 ;-- CL 1929, 3507 ;-- CL 1948, 211.114

PopularName Notes:

Act 206
Notes of Decisions
Cited in 10 cases, 1952–1989 · leading case: Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982).
Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982). · cites it 4× “[2] A third avenue of relief, an injunction to stay the collection and assessment of a tax, was prohibited by MCL 211.114; MSA 7.168. However, this statute has not always been construed as an absolute prohibition, see Haggerty v City of Dearborn, 332 Mich 304, 316 ; 51 NW2d 290…”
Joy Mgmt. Co. v. City of Detroit, 440 N.W.2d 654 (Mich. Ct. App. 1989). · cites it 2× “104378), the court ordered that defendant was enjoined from claiming, imposing or asserting any liens for unpaid property taxes or unpaid water or sewage bills against any insurance proceeds.”
Romulus City Treasurer v. Wayne Cnty. Drain Comm'r, 322 N.W.2d 152 (Mich. 1982). · cites it 2× “MCL 211.114; MSA 7.168. Although the act flatly states that "[n]o injunction shall issue to stay proceedings for the assessment or collection of taxes under this act", the courts have interpreted this proscription as merely a codification of equity's irreparable injury rule.”
United States Cold Storage Corp. v. Detroit Bd. of Assessors, 84 N.W.2d 487 (Mich. 1957). · cites it 4× “*87 "Finally answering, respondent says that the relief prayed herein is repugnant to and in violation of section 114 of the general property tax act (CL 1948, § 211.114 [Stat Ann 1950 Rev § 7.168]) which reads: "`No injunction shall issue to stay proceedings for the assessment…”
Knott v. City of Flint, 109 N.W.2d 908 (Mich. 1961). · cites it 2× “" (CL 1948, § 211.114 [Stat Ann 1960 Rev § 7.168].) It was held that said provision did not apply to special assessments the legality of which was at issue in the case, and that plaintiff was entitled to *492 the equitable relief sought.”
Haggerty v. City of Dearborn, 51 N.W.2d 290 (Mich. 1952). · cites it 2× “It follows that the payment of the second instalment without protest and after the trial was concluded cannot be recovered.”
Wyandotte Chem. Corp. v. City of Wyandotte, 199 F. Supp. 582 (E.D. Mich. 1961). “Laws 1948, § 211.114) which reads: “No injunction shall issue to stay proceedings for the assessment or collection of taxes under this act.”
Carbonneau Indus., Inc. v. City of Grand Rapids, 198 F. Supp. 629 (W.D. Mich. 1961). “1948, § 211.114, provides that “no injunction shall issue to stay proceedings for the assessment or collection of taxes under this act.”
Wyzlic v. City of Ironwood, 112 N.W.2d 94 (Mich. 1961). “” The opinion of the trial court dismissing the bill of complaint commented upon the statutory provision and referred to 2 of the above-mentioned decisions of our Court as follows: “It is true that the last quoted statutory provision [CL 1948, § 211.114 (Stat Ann 1960 Rev §…”
Impact Promotions, Inc. v. Dep't of Treasury, 305 N.W.2d 253 (Mich. Ct. App. 1981). · cites it 2× “It follows that the payment of the second installment without protest and after the trial was concluded cannot be recovered.”
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