Michigan Compiled Laws

Mich. Comp. Laws § 280.265 (2026)

Drain taxes; general tax law applicable, payment under protest, action, lien, personal claim.

✓ current as of July 2026

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THE DRAIN CODE OF 1956

Act 40 of 1956

280.265 Drain taxes; general tax law applicable, payment under protest, action, lien, personal claim.

Sec. 265.

All drain taxes assessed under the provisions of this act shall be subject to the same interest and charges, and shall be collected in the same manner as state and other general taxes are collected, and collecting officers are hereby vested with the same power and authority in the collection of such taxes as are or may be conferred by law for collecting general taxes. Drain taxes, when collected, shall be returned to the county treasurer to be disbursed by him. In all cases where suit is brought against the collector arising out of the collection of any drain tax, the county shall defend such officer in the same manner that he has now the right to be defended in the collection of general taxes. No suit shall be instituted to recover any drain tax or money paid or property sold therefor, or for damages on account thereof, unless brought within 30 days from the time of payment of such money to, or sale of such property by, the collecting officer; and if such tax shall be paid under protest the reasons therefor shall be specified, and the same procedure observed as is or may be required by the general tax law. All taxes levied under the provisions of this act, with all lawful costs, interest and charges, shall be and remain a perpetual lien upon the lands upon which they are assessed, and a personal claim against the owner or owners of such lands until they are paid.

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

PopularName Notes:

Act 40

Notes of Decisions

Cited in 5 cases, 1959–1982 · leading case: Romulus City Treasurer v. Wayne Cnty. Drain Comm'r, 322 N.W.2d 152 (Mich. 1982).

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Romulus City Treasurer v. Wayne Cnty. Drain Comm'r, 322 N.W.2d 152 (Mich. 1982). · cites it 12× “" MCL 280.265; MSA 11.1265. This action was not commenced within 30 days from the time of payment.”

Wikman v. City of Novi, 322 N.W.2d 103 (Mich. 1982). · cites it 6× “5809, "No person may bring or maintain any action", "No person shall bring or maintain any action", "A person shall not bring or maintain an action"; MCL 600.”

Romulus City Treasurer v. Wayne Cnty. Drain Comm'r, 273 N.W.2d 514 (Mich. Ct. App. 1978). · cites it 12× “It is clear that there is no authority directly on point in this matter and our disagreement with the dissent on this issue is merely a disagreement regarding the extent of irregularity implied in the plaintiffs' allegations. The dissent is certainly correct when it notes that…”

Detroit Beach Betterment Comm. v. Monroe Cnty. Drain Comm'r, 93 N.W.2d 922 (Mich. 1959). “Shafer, 190 Mich 89 ); (2) that enjoining assessments and an order for refunding taxes paid are not permissible under CLS 1956, §§ 280.265, 280.267 (Stat Ann 1957 Cum Supp §§ 11.”

Bartnicki v. Wayne Cnty. Drain Comm'r, 170 N.W.2d 856 (Mich. Ct. App. 1969). “See also CLS 1961, § 280.265 (Stat Ann 1968 Rev § 11.1265). Laches also bars plaintiffs’ actions.”

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.