（Taichung）According to the Taichung City Local Tax Bureau(TCLTB), if there has been no manager appointed for lands with co-ownership, all owners are regarded as the responsible tax payers for lands. Taxation agencies are able to request all owners (including any one with joint and several liability) at the same time or at different times for the fulfillment of part or whole obligations of tax payment.
The Bureau further described that if there is a manager appointed, the appointed manager shall on behalf of all owners of the land to pay the land tax. But if there has been no manager appointed, according to the interpretation of the letter of the Ministry of Finance, an owner of the land with co-ownership can provide relevant information such as the heritage system chart to taxation agencies and inherit the land according to the agreed proportion by land owners with co-ownership or potential heritage proportion to pay separate land tax payments. But after applying for separate land bills, the applicant shall also bear joint and several liability and if any owner with co-ownership fails to pay the land taxation, the enforcement agency of the Ministry of Justice is still able to adopt mandatory measures for the property with separate payments to collect the tax liability.
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