§ 18-9-8. Refund or vacation of taxes—Unjust or erroneous assessments.

(a)

Whenever it shall appear to the satisfaction of the council that any tax assessment is unjust or placed upon any property not owned by the person to whom it is assessed, the council may, by a two-thirds vote of all the members-elect, repay the same out of the contingent fund, if collected, or if not collected, vacate the assessment in whole or in part and fix upon an amount to be received in full of such tax or assessment.

(b)

The council shall, if any tax assessment is found to be unjust or placed upon property not owned by the person to whom it is assessed, authorize and direct the finance director to issue his warrant and to provide for a refund of such tax or taxes to the person paying the same if such taxes have been collected.

(c)

No action had under this section shall in any way affect or invalidate any other tax or assessment assessed, levied or collected in the city.

(Code 1964, § 21-7-6)

Case Law annotation— Where illegal street paving assessments have been paid involuntarily, the persons paying such assessments are entitled, both under the Charter and this section, to an order by a court of competent jurisdiction refunding such assessments. There is no discretion with the city council as to the refund of illegal assessments which were not voluntarily paid; Blanchard v. City of Detroit, 253 Mich. 491, 235 N.W. 230 (1931).