211.53a Recovery of excess payments not made under protest.
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211.53a Recovery of excess payments not made under protest.
Sec. 53a.
Any taxpayer who is assessed and pays taxes in excess of the correct and lawful amount due because of a clerical error or mutual mistake of fact made by the assessing officer and the taxpayer may recover the excess so paid, without interest, if suit is commenced within 3 years from the date of payment, notwithstanding that the payment was not made under protest.
History: Add. 1958, Act 209, Eff. Sept. 13, 1958
Popular Name: Act 206