Michigan Compiled Laws, Chapter 280. Drain Code of 1956 § 280.130

Sec. 130. The commissioners of each county affected shall within the time limited in chapter 11, being sections 261 to 280, inclusive, of this act,  1 and in the manner therein prescribed compute the cost of construction of said drain, prepare and certify the special assessment rolls and file the same with the county drain commissioners. Each and everything necessary to be done in the levy and collection of drain taxes under this chapter shall be done within the time limited and in the manner prescribed in said chapter 11 of this act.