Sec. 74. The right to sue any agency for refund of any taxes other than by proceedings before the tribunal is abolished as of September 30, 1974. If a tax paid to an agency is erroneous or unlawful, it shall not be requisite that the payment be made under protest in order to invoke a right to refund by proceedings before the tribunal.
Mich. Comp. Laws § 205.774
Right to sue agency for refund abolished; payments under protest not required
Applied in 7 court decisions — leading case Wikman v. City of Novi (1982)
Most recently applied in Romulus City Treasurer v. Wayne County Drain Commissioner (July 1982)
1973, Act 186, Eff
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Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.