Action to recover property sold by the finance officer for a delinquent lien may not be commenced later than one year after the recording of the deed conveying the property. In the action, the party claiming to be the owner shall tender with the first pleading the amount for which the property has been sold, together with the penalties prescribed at the time of the sale and all taxes and assessments on the property which the purchaser or the purchaser’s heirs or assigns have paid after the sale, together with interest on the amount, the taxes, and the assessments so paid, at the rate of 10 percent per annum from the times when they have been paid.