§ 9.16. Failure or Refusal to Pay Personal Property Taxes.  


Latest version.
  • If any person shall neglect or refuse to pay any city tax on personal property assessed to him, the Treasurer shall collect the same by seizing any personal property of such person, wherever it may be found in the State of Michigan, to an amount sufficient to pay such tax, and charges and interest added thereto. No personal property shall be exempt from such seizure. He may sell the property seized, to an amount sufficient to pay such tax, together with all charges, fees, penalties, and interest added thereto, in accordance with statutory provisions. The Treasurer may also sue the person to whom a personal property tax is assessed, in accordance with the powers granted him by law.

State law reference

Failure or refusal to pay tax, MCL 211.47, MSA 7.91.