Si el mencionado comprador, sus herederos o cesionarios se negaren a aceptar la oferta de dinero hecha, como queda expresado, para redimir la propiedad, o si no pudieren ser localizados, la persona con derecho a redimir la propiedad pagará el importe de la redención al colector de rentas internas en cuya colecturía se hubiere verificado la venta de la propiedad. En dicho caso el colector computará la cantidad legal de dinero que para redimir la propiedad debe pagarse de acuerdo con las prescripciones de este título y al recibo de la misma expedirá al que la redima el certificado de haber redimido efectivamente la propiedad. El pago de dicho dinero de redención al citado colector restituirá al susodicho antiguo dueño y sus herederos, o a sus cesionarios, todo el derecho y título a dichos bienes inmuebles, y participación en ellos y dominio de los mismos que el referido antiguo dueño tuviera antes de que dicha propiedad se vendiese para el pago de contribuciones.
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