The property taxes shall be primarily leviable as follows-

1. If the land or building is let, then the tax is levied upon the lessor (the person who rents out).
2. If the land or building is sub-let, the tax is leviable upon the superior lessor.
3. If the land or building is unlet, it is leviable upon the person who has the right to lease it.
4. In case of property taxes on a land or building, which is a property of the Union government, but whose ownership has been transferred to a person under the Displaced Persons (Compensation and Rehabilitation) Act, 1954- such a property tax shall be levied upon the transferee.
5. If any land has been let for more than one year to a tenant and if that tenant has built upon the land, the property taxes shall be levied upon that tenant. This is applicable in both cases- (i) when the land and building are occupied by the tenant or (ii) if they are occupied by a sub-tenant of that tenant.
6. If a building has several joint owners, all are liable to pay property tax.