N.Y. Real Property Tax Law § 932: Payment of taxes on part of a parcel of real property

§ 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.