Section 214(2) in The Orissa Municipal Corporation Act, 2003
(2)All lands or buildings, to the extent they are contiguous or are on the same foundation and are owned by the same owner or co-owners as an undivided property, shall be treated as one unit for the purpose of assessment under this Act :Provided that if such land or building is subdivided into separate shares which are not entirely independent and capable of separate enjoyment, the Commissioner may on application from the owners or co-owners, apportion the valuation and assessment of such land or building among the co-owners according to the value of their respective shares, treating the entire land or building as a single unit.
