II: Taxable persons

I. – The tax is established in the name of the persons who have, in whatever capacity, the disposal or enjoyment of the taxable premises. However, for the taxation referred to in article 1407 bis, the tax is established in the name of the owner, the usufructuary, the lessee of the construction or rehabilitation lease or the emphyteutic lessee who has had possession of the premises since the start of…