In case of the loss or destruction of public records whereby taxes which are unpaid
and are a lien upon real estate are liable to be lost by reason of the inability of
the municipality to enforce them under existing law without further power which will
enable it to ascertain in a judicial manner the amount of the taxes and the extent
and character of the particular real estate upon which they constitute a lien, the
Superior Court in an action shall have authority and jurisdiction to determine the
amount of such taxes and the interest and penalties thereon, and to adjudge the extent
and character of the particular real estate upon which the taxes constitute a lien,
and to enforce the collection thereof. The court may proceed in the action in a summary manner or otherwise.
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