§ 29. Apportionment of taxes. After the levy of any tax or assessment
upon any lands or premises, any person or persons claiming any divided
or undivided part thereof may pay such part of the tax or assessment and
charge due thereon as the receiver of taxes shall determine to be the
just and equitable proportion of the tax or assessment due thereon. The
assessors of the town in which the said premises are situated shall
apportion the assessed valuation of such lands and premises when
requested by the receiver of taxes and shall certify the apportionment
to him and the receiver of taxes shall base his determination upon the
apportionment. The remainder of the tax, assessment and charge shall be
a lien upon the residue of the lands and premises only. After the return
of the warrant and tax and assessment roll to the county treasurer and
before a sale for the taxes and assessments any tax or assessment
returned unpaid may in like manner be apportioned by and paid to the
county treasurer. After a sale for unpaid taxes and assessments and
within the period fixed by law for redemption, the county treasurer may
in like manner apportion the amount due upon any divided or undivided
part of the premises sold and upon payment thereof allow and permit a
redemption from such sale of such divided or undivided part of the
premises, and thereafter the tax sale shall be of and affect only the
remaining portion of said premises.