Section 232(2) in The Orissa Municipal Corporation Act, 2003
(2)The liability of the several owners of any land or building constituting a single unit of assessment, which is, or purports to be, severally owned in parts or flats or rooms, for payment of property tax or any installment thereof, payable during the period of such ownership, shall be joint and several :Provided that the Commissioner may apportion the amount of property tax on such land or building among several co-owners :Provided further that in any case where the Commissioner is, for reasons to be recorded in writing, satisfied that the owner is not traceable, the occupier of such land or building for the time being shall be liable for payment of the property tax and the surcharge thereon and shall also be entitled to the rebate, if admissible.
