The taxpayers of land value tax or agricultural land tax shall be:
1. The land title owner.
2. For land with Dien created, the Dien holder.
3. For bestowed land, the bestowee.
4. For land assigned for farming, the farmer.
Where the land title depicted in subparagraph 1 of the preceding paragraph is publicly owned or commonly owned, the administration-in-charge or the administrator shall be the taxpayer; where the land title is generally and jointly owned, the joint owners shall be responsible for payment of tax on their respective shares; in case of agricultural land, the representative appointed by the joint owners shall be the taxpayer, or the joint owners shall be responsible for payment of tax on their respective shares if no such representative is appointed.