[§231-67]  Tax liens; tax deed; redemption. 
The state tax collector or the state tax collector's assistant, on payment of
the purchase price, shall make, execute, and deliver all proper conveyances
necessary in the premises and the delivery of the conveyances shall vest in the
purchaser the title to the property sold; provided that the deed to the
premises shall be recorded within sixty days after the sale; provided further
that the taxpayer may redeem the property sold by payment to the purchaser at
the sale, within one year from the date thereof, or if the deed shall not have
been recorded within sixty days after the sale, then within one year from the
date of recording of the deed, of the amount paid by the purchaser, together
with all costs and expenses which the purchaser was required to pay, including
the fee for recording the deed, and in addition thereto, interest on such
amount at the rate of twelve per cent a year, but in a case of redemption more
than one year after the date of sale by reason of extension of the redemption
period on account of late recording of the tax deed, interest shall not be
added for the extended redemption period. [L 1989, c 14, pt of §1(1)]