§ 29. Apportionment of taxes. After the levy of any tax or assessment\nupon any lands or premises, any person or persons claiming any divided\nor undivided part thereof may pay such part of the tax or assessment and\ncharge due thereon as the receiver of taxes shall determine to be the\njust and equitable proportion of the tax or assessment due thereon. The\nassessors of the town in which the said premises are situated shall\napportion the assessed valuation of such lands and premises when\nrequested by the receiver of taxes and shall certify the apportionment\nto him and the receiver of taxes shall base his determination upon the\napportionment. The remainder of the tax, assessment and charge shall be\na lien upon the residue of the lands and premises only. After the return\nof the warr
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§ 29. Apportionment of taxes. After the levy of any tax or assessment\nupon any lands or premises, any person or persons claiming any divided\nor undivided part thereof may pay such part of the tax or assessment and\ncharge due thereon as the receiver of taxes shall determine to be the\njust and equitable proportion of the tax or assessment due thereon. The\nassessors of the town in which the said premises are situated shall\napportion the assessed valuation of such lands and premises when\nrequested by the receiver of taxes and shall certify the apportionment\nto him and the receiver of taxes shall base his determination upon the\napportionment. The remainder of the tax, assessment and charge shall be\na lien upon the residue of the lands and premises only. After the return\nof the warrant and tax and assessment roll to the county treasurer and\nbefore a sale for the taxes and assessments any tax or assessment\nreturned unpaid may in like manner be apportioned by and paid to the\ncounty treasurer. After a sale for unpaid taxes and assessments and\nwithin the period fixed by law for redemption, the county treasurer may\nin like manner apportion the amount due upon any divided or undivided\npart of the premises sold and upon payment thereof allow and permit a\nredemption from such sale of such divided or undivided part of the\npremises, and thereafter the tax sale shall be of and affect only the\nremaining portion of said premises.\n