Sec. 9.17. Failure or refusal to pay tax.
If any person, firm, or corporation shall neglect or refuse to payany tax assessed to him, the Treasurer shall collect the same by seizing the personal property of such person, firm, or corporation, to an amount sufficient to pay such tax, assessment, fees, and charges for subsequent sale, wherever the same may be found in the State. No property shall be exempt from any such seizure. He may sell the property seized to an amount sufficient to pay the taxes, assessments, and all charges and fees, in accordance with statutory provisions therefor. The Treasurer may, if otherwise unable to collect a tax on personal property, sue the person, firm, or corporation to whom it is assessed, in accordance with statute.
State Law References: Seizure of personal property for unpaid taxes, MCL 211.47.