The assessor and collector of taxes shall, upon the request of any owner of any tract of land whose property has been assessed together with any other tract of land, divide and apportion the lien to each of the tracts and prorate the taxes to each, as prescribed by Section 94-26. And if deemed necessary by the assessor and collector of taxes for the enforcement of the taxes due the city, he may prorate the taxes and apportion the lien, as prescribed by Section 94-26, without first being requested so to do by the owner or owners of the tracts of land, but in such case he shall notify the owner or owners of such tracts of land of his intention so to do, where the owners of the same are known to him, by giving each of such owners or their agents notice in writing three days prior to the time that said assessment of their property is to be prorated; provided, that if the name or address of any such owner or his agent is unknown, it shall be deemed sufficient notice if the assessor and collector of taxes shall post notice of his proposed intention to prorate the taxes in three public places in the city for a period of three days prior to the prorating of such taxes.
(Code 1943, Art. 54-2)