Nor-Cote, Inc v. Wayne County

The purpose of the provision in the general property tax act (MCLA 211.53; MSA 7.97) requiring a taxpayer who pays a tax he claims is not lawfully owing to pay the tax under protest and commence within 30 days an action for refund is to provide the taxing authority with notice that the taxpayer contests the tax.

In this case Nor-Cote, Inc. filed a statement in February, 1967 claiming immunity from personal property taxes for imported steel. It appealed from an adverse determination by the Detroit assessing authorities to the State Tax Commission. Before the commission acted it paid the 1967…