Michigan Compiled Laws

Mich. Comp. Laws § 280.263 (2026)

Spread of drain taxes on rolls; time.

✓ current as of July 2026

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THE DRAIN CODE OF 1956

Act 40 of 1956

280.263 Spread of drain taxes on rolls; time.

Sec. 263.

It shall be the duty of the supervisor, village or city assessor, to spread on his roll the total amount of all drain taxes determined upon by the county drain commissioner to be assessed upon the county, township, city or village at large by adding to the county, township, city or village tax for the year in which the same was assessed and extending said tax in the same column with the general county, township, city or village tax: Provided, That in such villages or cities of this state, where the municipal taxes therefor are assessed and collected prior to the October meeting of the board of supervisors, all taxes ordered to be spread against such municipalities shall be spread during the calendar year following such action by the board of supervisors: Provided further, That in lieu of the addition of such tax to the county, township, city or village tax, the legislative body thereof may in any year provide for the payment thereof from the general or contingent fund of such county, township, city or village. Such supervisor or assessor shall also spread upon said roll, separately, and immediately following the other descriptions, all tracts or parcels of land specified by the commissioner to be assessed for benefits, and shall place opposite each description, in a column marked, "(giving the name or number) ...................... drain taxes," the amount of taxes apportioned thereon, as certified to him by the county clerk.

History: 1956, Act 40, Imd. Eff. Mar. 28, 1956

PopularName Notes:

Act 40

Notes of Decisions

Cited in 4 cases, 1959–1982 · 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 6× “[11] The Legislature, in enacting the Drain Code, has described the revenues received as taxes even though they are special assessments for the purpose of constitutional analysis, see MCL 280.263; MSA 11.1263. [12] MCL 41.728; MSA 5.”

Romulus City Treasurer v. Wayne Cnty. Drain Comm'r, 322 N.W.2d 152 (Mich. 1982). · cites it 2× “[6] Defendants cite the following provisions as defining the pertinent duties of township supervisors and treasurers: §§ 263, 265, and 303 of the Drain Code of 1956, MCL 280.263; MSA 11.1263, MCL 280.265; MSA 11.”

Eyde v. Lansing Twp., 311 N.W.2d 438 (Mich. Ct. App. 1981). “We recognize that the Drain Code, MCL 280.263; MSA 11.1263, authorizes this assessment; such an assessment is, however, in the nature of a property tax as it is a burden running with the land and is enforceable by a tax lien and tax sale.”

Twp. of Southfield v. Drainage Bd. for Twelve Towns Relief Dr., 97 N.W.2d 821 (Mich. 1959). “CLS 1956, § 280.263 (Stat Ann 1957 Cum Supp § 11.1263).”

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