No. Any payment made on delinquent tax years must be applied to the most recent year first. However, you can choose whether you want to apply a payment to the current year taxes or delinquent taxes (any year with taxes owing prior to the current year).
**Please note that for manufactured homes, the opposite is true: the oldest delinquent tax year must be paid first. The payer may, however, designate a payment to be applied to the current year or delinquent years.