(1) If a separate tax has been imposed on any property according to the prevailing law, such tax shall be deducted from the assessed property tax of the taxpayer. If it is determined that the amount of tax filed in advance is over-filed, the taxpayer can match it with the tax amount of the other financial year to be submitted, and if there is no tax amount that can be matched, the tax officer must be able to return the excess amount within 6 months.