(1) Vacant ground leased out. Lessee constructed super structure. Who has to pay property tax, Owner of property or the lessee. There was no assessment nor tax levied. Subsequently the superstructure was removed. (2) Is the owner now liable to pay property tax for the superstructure constructed and demolished by the lessee (now it is vacant ground) in the absence of any assessment made when the superstructure was there. Pl advice.