Section 17-A. Abandonment of claims under defective tax sales; recovery of taxes paid thereon by state

Where the claim of title of the  state  to
  any  land  is  based  on  a  tax sale, which title in the opinion of the
  attorney-general would be declared void by the courts, the  commissioner
  of  general  services,  on  the  filing with him of such opinion and the
  evidence upon which such opinion was based, may, by order,  abandon  any
  claim  of title to such land, but, notwithstanding such abandonment, the
  people of the state shall have a lien upon the real property affected by
  the abandonment, prior and superior to all other liens, for  the  amount
  of  all taxes, fees and charges admitted or paid by the people upon such
  real property to the date of the abandonment of  the  state's  claim  of
  title,  together  with  interest  thereon  from  the  dates  of payment.
  Provided such lien remains unpaid after the expiration of one year  from
  the  date of the abandonment, the people of the state may foreclose such
  lien as a mortgage on real property  is  foreclosed;  but  in  any  such
  action  establishment  of  payments  of  taxes  on said land or any part
  thereof by the adjudged or admitted owner of the property during any  of
  the  same  years  in  which payments were also made by the people of the
  state shall reduce the lien of the people by the larger of the  two  tax
  payments  for  each  of the years affected by duplicate payments, and in
  the event that wholly identical areas are not affected by the  duplicate
  payments  the  court shall have power to apportion and adjust the amount
  of the lien as equity may require.   This remedy  for  recovery  of  tax
  payments  shall  be  in  addition  to  any other remedy now or hereafter
  available in law or in equity, and shall be  without  prejudice  to  any
  defense or offset available to an adverse claimant in law or in equity.