§ 932. Payment of taxes on part of a parcel of real property. 1. The
collecting officer shall receive the tax on part of a parcel of real
property provided the person offering to pay such tax shall furnish a
particular specification of such part, including an apportionment of the
assessment thereof made by the assessor after due notice to the parties
affected. In the event that the tax on the remainder remains unpaid, the
collecting officer shall enter such specification on his return to the
county treasurer, indicating the part on which the tax remains unpaid.
If the part on which the tax was paid is an undivided share, the person
paying the same shall furnish the collecting officer with the name of
the owner thereof, which shall be entered on the return of unpaid taxes,
and the share of such owner shall be excepted in case of sale for the
tax on the remainder.

2. The county treasurer may, with respect to any taxes returned to him
as unpaid, receive the taxes on part of a parcel of real property in the
same manner and subject to the same conditions as set forth in
subdivision one of this section.