Who is considered the property owner for tax assessment

A. Real property shall be assessed in its entirety to the owner thereof; provided, that where land has been leased for a term of fifteen years or more, the real property shall be assessed in its entirety to the lessee or his successor in interest holding the land for such term under such lease and the lessee or successor in interest shall be deemed the owner of the real property in its entirety for the purpose of this chapter, provided, however, that the lease and any extension, renewal, assignment, or agreement to assign the lease: 1. Shall have been duly entered into and recorded in the bureau of conveyances or filed in the office of the assistant registrar of the land court prior to January 1 preceding the tax year for which the assessment is made; and 2. Shall provide that the lessee shall pay all taxes levied on the property during the term of the lease. B. For the purpose of this chapter, life tenants, personal representatives, trustees, guardians, or other fiduciaries may be, and persons holding government property under an agreement for the conveyance of the same to such persons shall be, considered as owners during the time any real property is held or controlled by them as such. Lessees holding under any government lease shall be considered as owners during the time any real property is held or controlled by them as such, as more fully provided in section 3.48.530 , and further, notwithstanding any provisions to the contrary in this chapter, any tenant occupying government land, whether such occupancy be on a permit, license, month-to-month tenancy, or otherwise, shall be considered as owner where such occupancy has continued for a period of one year or more, as more fully provided in section 3.48.530 . Persons holding any real property under an agreement to purchase the same shall be considered as owners during the time the real property is held or controlled by them as such; provided the agreement to purchase shall have been recorded in the bureau of conveyances or filed in the office of the assistant registrar of the land court, and shall provide that the purchasers shall pay the real property taxes levied on the property. Persons holding any real property under a lease for a term to last during the lifetime of the lessee shall be considered as owners during the time the real property is held or controlled by them as such; provided, that the lease: 1. Shall have been duly entered into and recorded in the bureau of conveyances or filed in the office of the assistant registrar of the land court prior to January 1 preceding the tax year for which the assessment is made; and 2. Shall provide that the lessee shall pay all taxes levied on the property during the term of the lease. (Ord. No. 3766, § 1, 2010; Ord. 1076 § 3 (part), 1980: prior code § 6-1.48)