This legislation makes several changes regarding the redemption of property on or after July 1, 2016, which has been sold under a tax execution. In the event that a tax sale purchaser has paid any sums to property owners', condominium, or owners' associations, then any person who subsequently redeems the property must repay such amounts to the tax sale purchaser in addition to the current statutory redemption amounts. This change would help the tax commissioner sell these properties at a tax sale.