§ 931. Payment of taxes to county treasurer by certain utility
corporations with respect to single payments for multiple parcels. The
county treasurer or the collecting officer may receive a single payment
from any railroad, telegraph, telephone, electric, gas, water or
pipeline corporation or person assessed for oil and gas rights to
satisfy the tax owed for more than one parcel provided that the payment
is accompanied by a detailed list of the specific parcels to which the
payment is to be applied. Such list shall include the tax identification
number and the amount of payment submitted for each parcel. In the event
that the total payment submitted does not equal the total amount of
taxes due on all the parcels listed, the county treasurer or collecting
officer may accept the payment and record as paid the taxes due on each
parcel which can be paid in full in the order set forth on the list of
parcels. In the event that the county treasurer or collecting officer
accepts the payment for an amount which does not equal the total amount
of taxes due on all the parcels listed, the county treasurer or the
collecting officer shall give prompt notice of any deficiencies. Such
notice shall include a list of the parcels for which the submitted
payment was insufficient to meet the amount of taxes due, and the amount
still owing. In the event the payment is in excess of the amount due,
the county treasurer or collecting officer shall promptly cause a refund
of the excess amount to be paid.