Mich. Comp. Laws § 247.445

Sec. 45. In case the assessment of the county road commissioners, or the state highway commissioner, shall be sustained by such board of review, the appellant shall pay the whole cost and expense of the appeal. Such cost and expense shall be ascertained and determined by the judge of probate; and the amount so determined by said judge, or by the court on appeal therefrom, shall be paid by the county, city, or township appealing, to the county treasurer of said county, and placed to the credit of the road district. If the apportionment of the county road commissioners, or the state highway commissioner, is not sustained, the road district shall pay the cost of such appeal.