Section 173.03 - Conditions determining when suit may be brought; lands and claims included(1) Suit may be brought at any time after any one or more of the following events, respectively: (a) After the expiration of 2 years from the date of any tax certificate issued and held by a city or town whose charter provides for or requires the issuing of tax certificates for delinquent taxes;(b) After the expiration of 2 years from the date any tax becomes delinquent which was imposed by a city or town whose charter does not provide for or require the issuing of tax certificates; or(c) After the expiration of 1 year from the date any special assessment or installment thereof becomes due and payable.(2) There may be included in any suit all or any part of the lands upon which tax certificates have been outstanding or taxes have remained delinquent or any special assessment or installment thereof shall have been in default for the respective periods aforesaid, and there may be included therein all claims and demands of said city or town against said lands or any part thereof for taxes, tax certificates and special assessments or installments thereof which may be due and payable to such city or town at the time of the institution of such suit.s. 3, ch. 15038, 1931; CGL 1936 Supp. 3004(4).