Sec. 20.
If the treasurer is unable to collect a tax assessed upon personal property in the village, the treasurer of the village may bring an action, in the name of the village, for the recovery of the tax, against any persons against whom the tax was assessed, before a court of competent jurisdiction, and take and use all lawful means provided by law for the collection of debts to enforce the payment of the tax. In such cases, the provisions of law applicable to suits and the evidence therein, brought by township treasurers in the name of their township for such purposes, apply. The court may order the person or persons assessed the personal property tax to pay the amounts authorized under section 47 of the general property tax act, 1893 PA 206, MCL 211.47.
History: 1895, Act 3, Imd. Eff. Feb. 19, 1895 ;-- CL 1897, 2871 ;-- CL 1915, 2745 ;-- CL 1929, 1654 ;-- CL 1948, 69.20 ;-- Am. 1998, Act 254, Imd. Eff. July 13, 1998
Structure Michigan Compiled Laws
Act 3 of 1895 - The General Law Village Act (61.1 - 75.12)
3-1895-IX - Chapter IX Finance and Taxation. (69.1... 69.27)
Section 69.1 - Authority of Council to Levy Taxes; General Fund.
Section 69.2 - Authority of Council to Levy Taxes; General Highway Fund.
Section 69.3 - Repealed. 1958, Act 116, Eff. Sept. 13, 1958.
Section 69.4 - Authority of Council to Levy Taxes; Cemeteries; Tax Limit.
Section 69.7 - Auditing and Settling Accounts; Statement.
Section 69.7a - Commencement of Fiscal Year.
Section 69.8 - Village Taxes; Annual Assessment Roll; Contents; Certification of Determination.
Section 69.9 - Assessment Roll; Review by Township Board of Review.
Section 69.10, 69.11 - Repealed. 1967, Act 84, Eff. Nov. 2, 1967.
Section 69.12 - Annual Assessment Roll; Certification of Board of Review.
Section 69.13 - Assessment Roll; Council's Certificate to Treasurer; Contents.
Section 69.14 - Assessment Roll; Tax Apportionment by Assessor.
Section 69.16 - Taxes; Treasurer to Collect; Fees.
Section 69.17 - Taxes; Collection by Seizure of Personal Property.
Section 69.19 - Tax Sales; Proceeds, Deposit With County Treasurer.
Section 69.20 - Tax on Personal Property; Collection Suit.
Section 69.21 - Borrowing in Anticipation of Revenue Sharing or Taxes.
Section 69.22a - Repealed. 1998, Act 254, Imd. Eff. July 13, 1998.
Section 69.24 - Disbursements; Procedures.
Section 69.25 - Loans; Issuance and Execution of Bonds; Validation of Prior Bonds or Indebtedness.
Section 69.26, 69.27 - Repealed. 1974, Act 4, Imd. Eff. Jan. 30, 1974.