Michigan Compiled Laws

Mich. Comp. Laws § 211.531 (2026)

Collection process; irregularities; voluntary tax payment; officers not liable.

✓ current as of July 2026
Find cases: SyfertCases citing this section MI-LEGlegislature.mi.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

IRREGULAR OR ILLEGAL TAXES


Act 6 of 1873


211.531 Collection process; irregularities; voluntary tax payment; officers not liable.

Sec. 1.

    That in all cases where any person, company, association or corporation shall voluntarily and without protest pay to the officer demanding the same, and having a tax warrant or other process for the collection thereof, any sum or sums of money purporting by such warrant or process to be payable by such person, company, association or corporation for taxes or assessments, assessed, levied, or imposed by virtue of any law of this state, neither the officer so collecting the same, nor the officer who issued such warrant or process, nor the officer who made the assessment or levy, shall in consequence of such payment be liable in any form of action for or on account of any defect or invalidity in the law under which the proceedings are had, or of any defect or irregularities in the said proceedings or in such warrant or process.

History: 1873, Act 6, Eff. July 31, 1873 ;-- How. 1206 ;-- CL 1897, 3982 ;-- CL 1915, 4196 ;-- CL 1929, 3748 ;-- CL 1948, 211.531

Notes of Decisions
Cited in 1 case, 1982–1982 · 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 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…”
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.