Ithaca Fin., LLC v. Lopez

*241*1185This case requires us to construe G. L. c. 60, §§ 62 and 63, which set forth procedures by which a person may redeem property that has been taken for nonpayment of taxes and extinguish a tax taking of the property. More specifically, we are called on to determine whether one of these procedures -- namely, recording an instrument of redemption -- is available after the assignee of the tax taking on the property has filed a petition to foreclose the right of redemption in the Land Court. Because the commencement of the foreclosure action vests exclusive *242jurisdiction in the Land Court with…