RSA 80:35 — Part Owners. –

Each person with a legal interest with others in any taxable real estate may pay his proportion of the tax assessed thereon, provided that his share or interest therein shall have been definitely determined and recorded in the annual inventory and in the warrant book as committed to the collector. In case of tax delinquency he may pay the taxes upon his share or interest in the property and the residue only may be sold. After the tax sale, and at any time before a deed thereto is given by the collector, he may redeem his interest in the land by paying his assessed proportion of the taxes, accrued interest and costs incident to advertisement and sale of said real estate.