Sec. 71.
Any taxes that may have been assessed and returned delinquent to the county treasurer upon any lands and by virtue of the provisions of this act and remaining unpaid, may be sued for, by the county road commissioners of the county in which such delinquent lands are situated, or by the state highway commissioner, in an action of assumpsit before any court of competent jurisdiction; or the county road commissioners, or the state highway commissioner, may file their bill in equity to enforce the lien of such tax against the real estate charged therewith, in the same manner as mortgages are foreclosed in chancery. The court may order the sale of such delinquent lands at any time after 6 months from the filing of such bill in chancery.
History: 1915, Act 59, Eff. Aug. 24, 1915 ;-- CL 1915, 4741 ;-- Am. 1917, Act 125, Imd. Eff. Apr. 25, 1917 ;-- CL 1929, 4386 ;-- CL 1948, 247.471
Structure Michigan Compiled Laws
Act 59 of 1915 - Construction, Improvement, and Maintenance of Highways (247.415 - 247.487)
59-1915-ACTIONS-AND-HEARING-PROVISIONS. - Actions and Hearing Provisions. (247.466...247.487)
Section 247.468 - Limitation of Actions; Tax Payment Under Protest; Suit Against County.
Section 247.469 - Injunction Restricted.
Section 247.470 - Faulty Proceedings; Collection of Tax; New Proceedings.
Section 247.471 - Delinquent Tax; Collection.
Section 247.472 - Tax Set Aside; Parties to Action.
Section 247.473 - Tax Set Aside; New Proceedings.
Section 247.474 - Proceedings; Recommencement; Notice of Hearing; Credit for Tax Paid.
Section 247.476 - Saving Clause.
Section 247.477 - Clerical Errors; Correction.
Section 247.478 - Clerical Errors; Notice of Review and Correction.
Section 247.480 - Correction of Tax in Next Assessment Roll.
Section 247.481 - Change in Apportionment or Tax; Restriction.
Section 247.482-247.487 - Repealed. 1958, Act 77, Eff. Sept. 13, 1958.