Main Content Act 260 of 1931 friendly link printer friendly bills affecting mcl index link Search within this Statute for PURCHASE OF DELINQUENT TAX LANDS Act 260 of 1931AN ACT to authorize counties, cities, villages, townships, school districts and drainage districts to purchase land sold for delinquent taxes and drain assessments. History: 1931, Act 260, Eff. Sept. 18, 1931 ;-- Am. 1965, Act 99, Imd. Eff. June 28, 1965 The People of the State of Michigan enact: DocumentTypeDescription Section 211.421SectionLands sold for delinquent taxes and drain assessments; purchase by governmental units.