Municipal and school authorities only issue, in this case, a single tax account, the undivided co-owners being severally responsible for the debt. It is usually included in the common expenses. In the absence of agreement, the amount of taxes is divided equally between the undivided co-owners and that, without regard to the evaluation of the price and the value of the right of use of each one. That is why an agreement is very useful, in order to limit the possible injustices in the management of the immovable property.
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