When real estate is sold for nonpayment of taxes, the tax collector shall, within 30 days after the day of sale, lodge with the municipal treasurer a certificate under oath designating the quantity of real estate sold, the names of the owners of each parcel and the names of the purchasers; what part of the amount of each was tax and what was cost and charges; and also a deed of each parcel sold, running to the purchasers. The treasurer may not at that time deliver the deeds to the grantees, but shall put them on file in the treasurer's office, to be delivered at the expiration of 2 years from the day of sale. The treasurer shall after the expiration of 2 years deliver any such deed to the grantee or the grantee's heirs, as long as the owner, the mortgagee or any person in possession or oth
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When real estate is sold for nonpayment of taxes, the tax collector shall, within 30 days after the day of sale, lodge with the municipal treasurer a certificate under oath designating the quantity of real estate sold, the names of the owners of each parcel and the names of the purchasers; what part of the amount of each was tax and what was cost and charges; and also a deed of each parcel sold, running to the purchasers. The treasurer may not at that time deliver the deeds to the grantees, but shall put them on file in the treasurer's office, to be delivered at the expiration of 2 years from the day of sale. The treasurer shall after the expiration of 2 years deliver any such deed to the grantee or the grantee's heirs, as long as the owner, the mortgagee or any person in possession or other person legally taxable for that real estate does not within such time redeem the real estate from such sale by payment or tender of the taxes, all the charges and interest on the whole at the rate of 8% a year from the date of sale to the time of redemption, and costs as provided, with 67¢ for the deed and certificate of acknowledgment.
If there is an undischarged mortgage duly recorded on the real estate sold for nonpayment of taxes, the purchaser at such sale shall notify the holder of record of each such mortgage within 60 days from the date of that sale by sending a notice in writing by registered letter addressed to the record holder of such mortgage at the residence of such holder as given in the registry of deeds in the county where that real estate is situated, stating that the purchaser has purchased the estate at a tax sale on such date and requesting the mortgagee to redeem the same. If such notice is not given, the holder of record of any mortgage on record in the registry of deeds at the time of that sale may redeem the real estate sold at any time within 3 months after receiving actual notice of such sale by the payment or tender of the amounts, interest and costs as specified, and the registry fee for recording and discharging the deed, if the deed has been recorded, and the deed must be discharged by the grantee of that deed, or the owner under the tax deed at the time of redemption, in the manner provided for the discharge of mortgages of real estate.
If an owner of real estate that is assessed to any former owner who was not the owner on April 1st of the taxable year as assessed, or to owners unknown, does not have actual notice of the sale of the owner's real estate for taxes within those 2 years, the owner may, at any time within 3 months after the owner has had actual notice, redeem the real estate sold from such sale although the deed may have been recorded by payment or tender of the amounts, interest and costs as specified and the registry fee for recording and discharging the deed, in case the deed has been recorded, and the deed must be discharged by the grantee of that deed, or the owner under the tax deed at the time of redemption, in the manner provided for the discharge of mortgages on real estate.
If the real estate is redeemed before the deed is delivered, the municipal treasurer shall give the owner, mortgagee or party to whom the real estate is assessed or other person legally taxable for that real estate a certificate of redemption, cancel the deed and pay to the grantee on demand the amount so received from the grantee. If the amounts, interest and costs specified are not paid to the treasurer within the time as specified, the treasurer shall deliver to the grantee the treasurer's deed upon the payment of the fees for the deed and acknowledgment and 30¢ more for receiving and paying out the proceeds of the sale, but all tax deeds of real estate upon which there is an undischarged mortgage duly recorded may not carry a title except subject to such mortgage, unless the purchaser at such tax sale gives to the record holder of the mortgage notice as provided. For the fidelity of the treasurer in discharging the treasurer's duties required, the municipality is responsible and has a remedy on the treasurer's bond in case of default.