Mich. Comp. Laws » Michigan Compiled Laws / Chapter 211 / Act 218 of 1931
Michigan Compiled Laws

Mich. Comp. Laws § 211.381 (2026)

Payment of taxes and/or special assessments erroneously assessed; assumpsit against owner.

✓ current as of July 2026
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ERRONEOUSLY ASSESSED TAXES; CIVIL REMEDY


Act 218 of 1931


211.381 Payment of taxes and/or special assessments erroneously assessed; assumpsit against owner.

Sec. 1.

    Any person, partnership or corporation, who, in good faith, shall pay the taxes and/or special assessments on real property erroneously assessed, shall have a right of action in assumpsit against the owner or owners of such property for the taxes and/or special assessments thereon so paid, and shall be entitled to interest from the date of such payment, at the rate of 5 per centum per annum.

History: 1931, Act 218, Eff. Sept. 18, 1931 ;-- CL 1948, 211.381

Notes of Decisions
Cited in 3 cases, 1956–1989 · leading case: Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982).
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Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982). · cites it 2× “[17] Const 1963, art 6, § 28 provides in part: "In the absence of fraud, error of law or the adoption of wrong principles, no appeal may be taken to any court from any final agency provided for the administration of property tax laws from any decision relating to valuation or…”
Johnston v. City of Livonia, 441 N.W.2d 41 (Mich. Ct. App. 1989). “Last, plaintiff alleged claims of unjust enrichment and assumpsit for taxes erroneously paid under MCL 211.381; *204 MSA 7.771, against defendant Armstrong Rubber.”
Consumers Power Co. v. Cnty. of Muskegon, 78 N.W.2d 223 (Mich. 1956). · cites it 2× “The legislature did give the taxpayer a cause of action against the owner of the land upon which he paid the taxes by mistake by PA 1931, No 218 (CL 1948, § 211.381 [Stat Ann 1950 Rev § 7.771]). The legislature in this State, except as specified by CL 1948, § 211.”
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