What is the focus of the sections 211.55 - 211.59?

The correct answer emphasizes the return of delinquent taxes, which refers to the procedures and protocols set forth in Michigan's laws regarding how properties with unpaid taxes are handled. Sections 211.55 through 211.59 specifically detail the actions that need to be taken when taxes remain unpaid, including the responsibilities of local assessors and the methods by which delinquent taxes are recorded and processed.

These sections cover the necessary requirements for notifying property owners of delinquent statuses and ensure that there is a systematic process in place for reclaiming these unpaid taxes. Understanding this focus is crucial for anyone involved in property tax administration, as it highlights the importance of enforcing tax compliance and managing the accounts of properties that have fallen behind on their tax obligations.

The context of the other options provides a clearer picture of why they do not align with the primary focus of these sections. While the collection of taxes involves the strategies used to ensure payments are made on time, and the sale and redemption of delinquent tax lands deal with the outcomes of properties that have unpaid taxes, the specific focus of sections 211.55 to 211.59 is on the procedural aspects of returning and processing delinquent taxes, rather than managing later outcomes like sales or collections.