1. The buildings subject to building tax shall be determined on the basis of Act No. C of 1990 on Local Taxes (' the Act'), and the provisions of other laws shall apply if so provided by the Act.
2. A building or a part of a building shall be subject to building tax if the conditions set out in section 11(1) and section 14(1) of the Act are met. A part of a building shall become subject to building tax not upon its registration as a separate property in the Land Register.
3. Once the part of the building has been converted into a separate building, the tax base shall be determined in the light of whether the additional premises have ceased to be ancillary.