A. Redemptions for tax sales shall be made in accordance with the law in effect on December 31, 2025. B.(1) For properties adjudicated to the state for tax years 1880 through 1973, redemptions shall be made through the register of the state land office. (2) For property adjudicated to the state for nonpayment of taxes for years 1880 through 1973, any person may redeem the property in the name of the tax debtor, subject to any encumbrance placed on the property by the state, until such time as the state transfers the property.
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