(1) The commissioner may require a mortgagee of land to pay, for the owner of the land, an amount of unpaid land tax on the land.
(2) If a mortgagee pays an amount of unpaid land tax under this section—(a) the mortgagee is entitled to recover the amount from the owner as a debt; and(b) the amount is taken to be secured by the mortgage in addition to any other amount it secures.