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The tax on real estate other than the tax on plot of land

On January, 1, 2013 a new local tax on real property other than on plot of land (hereinafter - tax on real estate) was introduced by the Tax Code (art. 265).
If the object of the residential real estate is being in common partial ownership of several persons, the taxpayer is each of these persons due to her/his correspondent share; if the object of the residential real estate is being in common joint ownership of several persons, but is not divided in kind, the taxpayer is one of such owners defined by their consent, unless otherwise set by the court; if the object of the residential real estate is divided between them in kind, the taxpayer is each of these persons due to her/his correspondent share.