"1. When an ownership within the area of local authority is sold or transferred, therefore it is the responsibility of the seller or owner and buyer or the person that receives the ownership within 3 months after the sell or transfer to give notice to the local authority in I Form in First Table to this act.
2. When the owner of a rated ownership within the area of local authority dies, therefore it is the responsibility of the person who is the new owner via heritage or others to give notice to regarding it to the local authority within a period of one year after the death in J Form in First Table of this act.
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