Section 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.