§ 150-49. Legal remedy—Suits to recover tax, penalty, interest, fees and costs paid under protest.

(a)

(1)

Any taxpayer protesting the payment of any tax, penalty, interest, fee or cost assessed under this article or the enforcement of any provision of law in relation thereto, shall remit under protest to the taxing unit such tax, penalty, interest, fee or cost by paying the contested amount no later than 60 days after the date on which the tax, penalty, interest, fee or cost was imposed and at that time shall give written notice stating that the payment is being remitted "under protest", the grounds for the protest and that he/she intends to file suit for the recovery of such tax, penalty, interest, fee or cost within 30 days of the date on which the protest payment was made.

(2)

Upon receipt of this notice, the amount remitted to the taxing unit shall be placed in an escrow account and held by the taxing unit for a period of 30 days. If suit is filed for recovery of the tax, penalty, interest, fee or cost within the 30-day period, the funds in the escrow account shall be held pending the outcome of the suit. If suit is not filed within the 30-day period, the funds held in escrow shall be released to the taxing unit.

(3)

If the taxpayer follows the procedures set forth in subsection (a) and prevails in his/her suit, the taxing unit shall refund the amount held in the escrow account to the claimant.

(b)

This section shall afford the sole legal remedy and right of action, in any court having jurisdiction over the parties and subject matter, for a full and complete adjudication of any and all questions arising as to the collection, enforcement and legality of any tax, penalty, interest, fee or cost assessed or arising under this article. In such action, service of process upon the director of finance shall be sufficient service, and he shall be the sole necessary and proper party defendant in any such suit.

(M.C.S., Ord. No. 18,637, § 1, 3-5-98; M.C.S., Ord. No. 22207, § 1, 5-3-06)