House tax shall be collected from the title owner of the house. For a right-of-use house with superficies registered on the land thereof, the house tax shall be collected from the holder of such right-of-use. Where a right of Dien exists, the house tax shall be collected from the Dien holder. Where a house is jointly owned by more than one person, the house tax shall be collected from the joint owners who shall designate one of them to pay the tax on their behalf, otherwise the present occupant or user shall pay the tax on behalf of the joint owners.
The person who pays the house tax on behalf of the joint owners under the preceding paragraph shall have the right to claim compensation from the other joint owner(s) for the amount of tax in excess of his/her share of the tax.
In the case that the whereabouts of the title owner, right-of-use holder or Dien holder, of the house referred to in Paragraph 1 is unknown or if he/she is not domiciled in the locality where the house is located, the house tax shall be paid by the manager or present occupant of the house. In the case that the house is rented, the house tax shall be paid by the tenant and deducted from the rent payable to the owner.
For houses that have never had ownership registered and the whereabouts of the owner is unknown, the house tax due shall be collected from the builder indicated in the Usage License; in the case that no Usage License has been issued, from the builder indicated in the Construction License; in the case that no Construction License has been issued, from the current occupant or manager.
In the case that a house is a trust property and the trust is in force, the taxpayer of its house tax shall be the trustee. In the case that there are two or more trustees, the provision in the first paragraph herein on joint ownership shall apply.