§ 64. Reimbursement for invalid or irregular tax lien or certificate
of sale. When any purchaser under such sale or his heirs or assigns,
shall be unable to recover or retain possession of any real estate sold
to him, by reason of any irregularity or error in the assessment of any
person or property, or the levying of any tax thereon, or in any
proceedings for the collection of any tax the county treasurer, with the
approval of the county auditor shall reimburse the purchaser for money
so paid, with interest from the time of its payment, at the rate of six
per centum per annum, and thereupon the board of supervisors shall order
a reassessment of any amount or sum so paid upon the same real estate or
against the same person, which shall for all the purposes of this act be
deemed, and taken to be, an original general county tax or assessment as
of the date of such reassessment.