82. Power to assess consolidated tax for house and land on which it stands.
(1)If any house belongs to one owner and the land on which it stands at any adjacent land which is usually occupied therewith belong to another, the Board may value such house and land together, and may impose thereto one consolidated tax.The total amount of the tax shall be payable by the owner of the house, who shall thereafter be entitles to deduct from the rent which he pays for the land such proportion of the tax so paid by him as is equal to the proportion which such rent bears to the annual value of the holding.(3)In case of disputes, the Board shall determine what amount the owners of the house and of the land shall pay respectively.Revision of Valuation List and Assessment Register
