Sec. 237. In general: Vacation or correction of tax or assessment as condition precedent to right of action.

Sec. 238. (I) What constitutes constraint in collection of tax or assessment : (1) Duress of person or goods.

Sec. 239. (2) Sale of real property: Cloud on title.

Sec. 240. (3) Incumbrance of property.

Sec. 241. (4) Prevention of recordation of deed.

Sec. 242. (5) Interference with business: Onerous penalties.

Sec. 243. (II) Retention of benefit inequitable: Mere irregularities.

Sec. 244. (III) Necessity of protest: Interest.

Sec. 245. (IV) Demand and notice.

Sec. 246. (V) Statutory remedy.