(1) The tax officer must determine the amount of real estate tax to be levied in accordance with this Act for that year as soon as possible after the filing of the real estate statement.

However, any No matter how many real estates a person has, all real estates should be assessed separately and considered as a single unit for the purpose of this Act.

(2) On the 1st day of Shravan of every year, the real estate tax shall be determined. For the financial year in which real estate is owned, real estate tax will be determined in the name of the same person and if such real estate is jointly owned by more than one person, real estate tax will be determined in the name of the jointly owned persons.