Any person owning an undivided share or other part of any parcel of real property, assessed as one description, may pay the taxes assessed against such description or may pay the share or part owed by him by paying an amount having the same relation to the whole tax as the value of the part on which payment is made bears to the value of the whole description. The receipt given and the record of the Treasurer shall show the payment and the interest with respect to which it was made.