§ 9.17. Failure or Refusal to Pay Personal Property Tax:  


Latest version.
  • If any person, firm or corporation shall neglect or refuse to pay any personal property tax assessed to him or them, the Treasurer, under state jurisdiction and under provisions of State Law, shall collect the same by seizing the personal property of such person, firm or corporation to an amount sufficient to pay such tax, fees and charges for subsequent sale, wherever the same may be found in the state, and from which seizure no property shall be exempt. He may sell the property seized to an amount sufficient to pay the taxes and all charges in accordance with statutory provisions. The Treasurer may, if otherwise unable to collect a tax on personal property, sue in accordance with statute, the person, firm or corporation to whom it is assessed.

State law reference

Seizure of property, MCL 211.47 et seq., MSA 7.91 et seq.