If the land, building, flat and non-residential space in a residential building are co-owned by several persons, the declaration shall be submitted by each individual or legal person. Specifically, the co-owner should state real estate tax up to the amount of his co-ownership share. If the co-owners agree, the declaration will be submitted by a chosen representative. If this occurs all co-owners are obliged to mention this fact in the declaration. This does not apply to spouses who own land, a building, a flat, or a non-residential space in an apartment building in the non-share co-ownership of the spouses. In this case, the declaration is filed by one of the spouses.