(a) 
Real property shall be assessed in its entirety to the owner thereof; provided that where improved residential land has been leased for a term of 15 years or more, the real property shall be assessed in its entirety to the lessee or his or her successor in interest holding the land for such term under such lease and the lessee or successor in interest shall be deemed the owner of the real property in its entirety for the purposes of this Chapter; provided, however, that the lease and any extension, renewal, assignment, or agreement to assign the lease: (1) shall have been duly entered into and recorded in the Bureau of Conveyances or filed in the Office of the Assistant Registrar of the Land Court prior to October 1st preceding the tax year for which the assessment is made; and (2) shall provide that the lessee shall pay all taxes levied on the property during the term of the lease; and provided further that real property subject to a time share plan shall be assessed in its entirety to the plan manager of the time share plan. "Improved residential land" as used herein means land improved with a single-family dwelling on it.
(b) 
For the purposes of this Chapter, life tenants, personal representative, trustees, guardians, or other fiduciaries may be, and persons holding government property under an agreement for the conveyance of the same to such persons shall be considered as owners during the time any real property is held or controlled by them as such. Lessees holding under any government lease shall be considered as owners during the time any real property is held or controlled by them as such, as more fully provided in Sec. 5A-11.17; and further, notwithstanding any provision to the contrary in this Chapter, any tenant occupying government land, whether such occupancy be on a permit, license, month-to-month tenancy, or otherwise, shall be considered as owner where such occupancy has continued for a period of one year or more, as more fully provided in Sec. 5A-11.17. Persons holding any real property under an agreement to purchase the same, shall be considered as owners during the time the real property is held or controlled by them as such; provided the agreement to purchase: (1) shall have been recorded in the Bureau of Conveyances; and (2) shall provide that the purchasers shall pay the real property taxes levied on the property. Persons holding any real property under a lease for a term to last during the lifetime of the lessee shall be considered as owners during the time the real property is held or controlled by them as such; provided that: (1) the lease shall have been duly entered into and recorded in the Bureau of Conveyances or filed in the Office of the Assistant Registrar of the Land Court prior to October 1st preceding the tax year for which the assessment is made; and (2) that the lessee shall pay all taxes levied on the property during the term of the lease.
(Ord. No. 394, July 1, 1981; Ord. No. 713, November 22, 1996; Ord. No. 920, December 14, 2011)
(a) 
A portion of real property taxes shall be imposed upon and paid by the owner or owners thereof when:
(1) 
The property of the owner has been leased for a term of 15 years or more.
(2) 
The classification of the property has been changed to a classification of a higher use during the life of the lease.
(3) 
The classification to a higher use has occurred without the lessee, who occupies the property, petitioning for such higher classification.
(b) 
Taxes which are imposed upon the owners of property under this Section shall be paid by the owner of such property without being transferred to the lessee who occupies the property and such tax shall be the difference between the assessed valuation of the property after the classification change times the applicable tax rate less the assessed valuation of the property as it existed prior to the classification change times the applicable tax rate.
(Ord. No. 394, July 1, 1981)
Every personal representative, trustee, guardian, or other fiduciary shall be answerable as such for the performance of all such acts, matters, or things as are required to be done by this Chapter in respect to the assessment of the real property he or she represents in his or her fiduciary capacity, and he or she shall be liable as such fiduciary for the payment of taxes thereon up to the amount of the available property held by him or her in such capacity, but he or she shall not be personally liable. He or she may retain, out of the money or other property which he or she may hold or which may come to him or her in his or her fiduciary capacity, so much as may be necessary to pay the taxes or to recoup him or herself for the payment thereof, or he or she may recover the amount thereof paid by him or her from the beneficiary to whom the property shall have been distributed.
(Ord. No. 394, July 1, 1981)
The taxable property of persons unknown, or some of whom are unknown, shall be assessed to "unknown owners," or to named persons and "unknown owners," as the case may be. The taxable property of persons not having record title thereto on October 1st preceding the tax year for which the assessment is made, or some of whom did not have record title thereto on October 1st preceding the tax year for which the assessment is made, may be assessed to "unknown owners," or to named persons and "unknown owners," as the case may be. Such property may be levied upon for unpaid taxes.
(Ord. No. 394, July 1, 1981; Ord. No. 920, December 14, 2011)