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Taxation - Tax Delinquent Lands - The Michigan Land Board Act As A Solution To The Delinquency Problem, Rex B. Martin
Taxation - Tax Delinquent Lands - The Michigan Land Board Act As A Solution To The Delinquency Problem, Rex B. Martin
Michigan Law Review
Nearly all states have been faced with the increasingly difficult problem of what to do with the growing volume of tax delinquent land which has been thrown upon their hands. As a typical example of the financial aspects of this problem, Michigan in 1928 had over $25,000,000 worth of delinquent taxes on 8,757,000 acres of property. In 1932 this acreage was estimated at 15,660,000. By 1937 the unpaid taxes in some of Michigan's counties exceeded five times the assessed value of the delinquent properties. Much of the property could not be sold for the amount of taxes owed, and the …