(A) In order to avoid undue hardship, the Tax Collector may release a particular tract or parcel of real estate from the tax lien of the town 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 the property of the tax against the same and upon the payment of all unpaid personal property tax against the party in whose name the property was listed.
(B) The party paying the personal property tax of another shall be subrogated to the rights of the town with respect to the tax, and the Tax Collector shall assign to the party all rights of the town with respect to the item of personal tax.
(1977 Code, § 11-4)