Redemption of distrained property.
Section 71
SEC. 71. Redemption of distrained property.—The owner of personal property seized for non-payment of taxes may redeem the same property from the collecting officer at any time after seizure and before sale by tendering to him the amount of the tax, penalty and costs incurred up to the time of tender. The costs to be charged in making such seizure and sale shall only embrace the actual expenses of seizure and preservation of the property pending the same, but no charges shall be imposed for the services of the collecting officer or his deputy.