A. A partial redemption may be made separately from the whole assessment of any lot, piece or parcel of land contained in any assessment on any delinquent roll if such lot, piece or parcel has a separate valuation on the delinquent roll.

B. If such lot, piece or parcel of land does not have a separate valuation on the delinquent roll the tax collector shall submit the description of the fractional part of the lot, piece or parcel of real property upon which redemption is requested to the city assessor, who must place a valuation thereon, which valuation shall include the value of the improvements located upon the fractional part sought to be redeemed.

C. The tax collector shall then estimate the amount of such taxes, penalties for delinquency and costs, due on such lot, piece or parcel of land according to such relative or proportionate value, and the taxes, penalties for delinquencies and costs due on any improvements on the portion sought to be so redeemed.

D. Whereupon such redemption shall be made in the manner provided for in Section 3.28.500; provided, that no lot, piece or parcel of land owned or claimed under contract by the person so redeeming shall be divided for the purpose of such redemption.

E. A partial redemption may be made in like manner separately from the whole assessment of an undivided interest in any real property if such property has a separate valuation upon the assessment roll, the tax collector estimating the amount of taxes, penalties for delinquency and costs due on such undivided interest according to the proportion which said interest in said property bears to the whole assessment. (Prior code § 6.04.1010)