(1) The tax collector of the county is authorized to allow the payment of a part of a tax notice when the part to be paid can be ascertained by legal description, such part is under a contract for sale or has been transferred to a new owner, and the request is made by the person purchasing the property or the new owner or someone acting on behalf of the purchaser or owner.
(2) The request must be made at least 45 days before the tax certificate sale.
(3) The property appraiser shall within 10 days after request from the tax collector apportion the property into the parts sought to be paid or redeemed.
(4) This section does not apply to assessments and collections relating to fee timeshare real property made pursuant to s. 192.037. 
