Mich. Comp. Laws § 279.32

Sec. 2. The board of supervisors may, by resolution, by a 2/3 vote of the members of such board, provide for the extension of the time of payment of such drain taxes in not to exceed 7 yearly installments against the property now assessed, and against the political subdivisions assessed at large, and in the same proportion as now assessed, together with any interest on any installment until due as provided in Act No. 316 of the Public Acts of 1923, as amended, being sections 261.1 to 277.9, inclusive, of the Compiled Laws of 1948.