To avoid undue hardship, the Tax Collector may release a particular tract or parcel of real estate from the tax lien of the city when a change in the ownership of the property has occurred since the listing date for the year proposed to be paid upon payment by the owner of such property of the tax against it and upon the payment of all unpaid personal property tax against the person in whose name such property was listed. The person paying the personal property tax of another shall be subrogated to the rights of the city with respect to such tax, and the Tax Collector shall assign to such person all rights of the city with respect to such item of personal property tax.
(Prior Code, § 33.05)