Section 214(1) in The Orissa Municipal Corporation Act, 2003
(1)Every building together with the land appurtenant thereto shall be assessed as a single unit :Provided that where portions of any building together with the land appurtenant thereto are separately owned so as to be entirely independent and capable of separate enjoyment notwithstanding the facts that access to such separate portions is made through a common passage or a common stair case, such separately owned portions shall be assessed separately.
