A. The tax collector must mark the date of the payment of any tax, or the partial payments as the case may be, in the assessment book or roll opposite the proper assessment.

B. A partial payment may be made separately from the whole assessment on any lot, piece or parcel.

C. If such lot, piece or parcel does not have a separate valuation on the assessment roll, the tax collector shall submit a description of the fractional part of the lot, piece or parcel to be paid, to the city assessor, who shall place a valuation thereon, which valuation shall include the value of the improvements located upon the fractional parcel to be paid.

D. The proportionate part of the taxes and penalties against such fractional parcel shall be computed and entered on the assessment roll by the tax collector. (Prior code § 6.04.570)