(a) The taxpayer who filed the claim for deferral or the taxpayer’s spouse.
(b) The next of kin of the taxpayer who filed the claim for deferral, the taxpayer’s heir at law, the taxpayer’s child or any person having or claiming a legal or equitable interest in the property.
(2) A person referred to in subsection (1)(b) of this section may make the payments only if no objection is made by the taxpayer who filed the claim for deferral within 30 days after the department deposits in the mail notice to the taxpayer who filed the claim that the payment has been tendered.
(3) Any payments made under this section shall be applied first against accrued interest and any remainder against the deferred special assessment for local improvement. A payment made pursuant to this section does not affect the deferred status of the homestead. Unless otherwise provided by law, the payment does not give the person paying the deferred special assessment any interest in the property or any claim against the estate, in the absence of a valid agreement to the contrary. [1977 c.859 §9; 1985 c.167 §13]