Cuando se hubiere vendido cualquier propiedad inmueble por contribuciones morosas, y se hubiere rematado a favor del Centro de Recaudación, y resultare después, que por cualquier razón, dicha venta fue hecha con irregularidad, y que se ha privado indebidamente de la propiedad a su dueño, el Centro de Recaudación estará facultado para cancelar dicha venta y, cuando fuere necesario, librará un certificado de redención, el cual surtirá el efecto de un nuevo traspaso de la propiedad a su dueño, o a sus herederos o cesionarios, según sea el caso, y la propiedad quedará sujeta a todas las cargas y reclamaciones legales contra ella, en la misma amplitud y forma como si no se hubiera vendido para el pago de contribuciones, y el Registrador de la propiedad inscribirá el certificado de redención sin cobrar derecho alguno por ese servicio.
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