Section 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.