Michigan Compiled Laws
Mich. Comp. Laws § 46.71 (2026)
Claims against counties; adjustment, allowance and authorization of payment by board of supervisors.
✓ current as of July 2026
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CLAIMS AGAINST COUNTIES
Act 58 of 1909
46.71 Claims against counties; adjustment, allowance and authorization of payment by board of supervisors.
Sec. 1.
It shall be the duty of the board of supervisors of each county, or the board of county auditors in counties having a board of county auditors, to adjust, allow and authorize the payment of all claims against the particular county, and any claims not adjusted and ordered paid by the said board of supervisors or board of county auditors, as the case may be, except as provided in this act, shall not be paid. Any claim or any part or portion thereof which may be adjusted or allowed by the board of supervisors or the board of county auditors shall be paid out of the county treasury in the manner provided by general law.
History: 1909, Act 58, Eff. Sept. 1, 1909 ;-- CL 1915, 2299 ;-- CL 1929, 1186 ;-- CL 1948, 46.71
Notes of Decisions
Cited in 6
cases, 1952–1975 · leading case: Myers v. Genesee Cnty. Auditor, 133 N.W.2d 190 (Mich. 1965).
Myers v. Genesee Cnty. Auditor, 133 N.W.2d 190 (Mich. 1965). “[3] CL 1948, § 46.71 (Stat Ann 1961 Rev § 5.521); CL 1948, § 332.”
E. E. Tripp Excavating Contractor, Inc. v. Jackson Cnty., 230 N.W.2d 556 (Mich. Ct. App. 1975). “*233 m Claims against counties Act We do not believe that the result is altered by 1909 PA 58 ; MCLA 46.71 et seq.; MSA 5.521 et seq. The pertinent provisions read: "It shall be the duty of the board of supervisors of each county, or the board of county auditors in counties…”
Potter v. Wayne Cnty., 207 N.W.2d 448 (Mich. Ct. App. 1973). “[11] The 1909 act provides that it shall be the "duty" of the board of supervisors or the board of county auditors in counties having such a board as does Wayne County "to adjust, allow and authorize the payment of all claims against the particular county, and any claims not…”
Moll v. Cnty. of Wayne, 50 N.W.2d 881 (Mich. 1952). “On April 19, 1945, plaintiff filed a verified petition directed to the board of county auditors pursuant to CL 1948, §46.71 (Stat Ann §5.521) requesting, for the first time, the return of said money to him.”
Lewis v. Genesee Cnty., 121 N.W.2d 417 (Mich. 1963). “Cited in this connection was article 8, § 9, of the State Constitution (1908) and CL 1948, § 46.71 (Stat Ann 1961 Rev *112 § 5.521).”
Mackinac Cnty. Prosecuting Attorney v. Mackinac Cnty. Clerk, 237 N.W.2d 547 (Mich. Ct. App. 1975). “331, MCLA 46.71; MSA 5.521. Plaintiff cites no authority for the proposition that the board cannot properly allow a claim unless it has been itemized.”
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