MVC §409.2: (a) This section shall apply when any taxes or assessments, whether general or special, other than taxes on income, whether falling due prior to or during their most current period of military service

(a) This section shall apply when any taxes or assessments, whether general or special, other than taxes on income, whether falling due prior to or during their most current period of military service, in respect of personal property, money, or credits, or real property owned and occupied for dwelling, professional, business, or agricultural purposes by a service member or their dependents at the commencement of the service member’s most current period of military service and still so occupied by the service member’s dependents or employees are not paid. (b) Sale of this property shall not be made to enforce the collection of any tax or assessment, or any proceeding or action commenced for that purpose, except upon leave of court granted upon application made therefor by the collector of taxes or other officer whose duty it is to enforce the collection of taxes or assessments. The court thereupon, unless in its opinion the ability of the service member to pay the taxes or assessments is not materially affected by reason of that service, may stay the proceedings or sale, as provided in this section, for a period extending not more than six months after the termination of the most current period of military service. (c) When by law this property may be sold or forfeited to enforce the collection of any tax or assessment, the service member shall have the right to redeem or commence an action to redeem that property, at any time not later than six months after the termination of the period of military service. (d) Whenever any tax or assessment shall not be paid when due, the tax or assessment due and unpaid shall bear interest until paid at the rate of 6 percent per year, and no other penalty or interest shall be incurred by reason of that nonpayment. Any lien for any unpaid taxes or assessments shall also include that interest thereon.