Consumers Power Co. v. County of Muskegon

Plaintiff and appellee, Consumers Power Company, paid- $30,659.36 excess personal property tax to defendants- during the years 1951 and 1952. Defendants appeal from judgment for plaintiff in an amount equal to the excess taxes paid.

The statutory provision in regard to a taxpayer’s right to institute suit to recover paid taxes is found in CL 1948, § 211.53 (Stat Ann 1950 Rev § 7.97),.and the portion applicable to this appeal is as follows:

“He may pay any tax or special assessment, whether levied on personal or real property, under protest, to the treasurer, specifying at the time, in writing,…