Main Content Act 218 of 1931 friendly link printer friendly bills affecting mcl index link Search within this Statute for ERRONEOUSLY ASSESSED TAXES; CIVIL REMEDYAct 218 of 1931AN ACT to provide a civil remedy in the case of the payment of taxes and/or special assessments on real property erroneously assessed. History: 1931, Act 218, Eff. Sept. 18, 1931 The People of the State of Michigan enact: DocumentTypeDescription Section 211.381SectionPayment of taxes and/or special assessments erroneously assessed; assumpsit against owner.