The owner of the building, if available owner of the right of use, in the absence of both of them is referred to as natural or legal persons who save the building. If a building has both the owner and usufruct owner, the usufruct owner is responsible for the obligations of the building.
Obligations of those who own a building with common right are determined in proportion to their shares. In the case of an associate partner, the owners are responsible for the taxation in a chain. Since the shares in the joint ownership are determined, the obligation arises in proportion to the shares. In the case of associate ownership, the shares of the partners are unclear and all of them are entitled together and equally to the building. Therefore, it is assumed that there is a chain responsibility in the ownership of the subsidiary.
The property tax is collected from the owner of the building, if any, the owner of the right of use, and those who save the building if neither of them exists.