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