204.1.3. In the case described in the third paragraph, any provision under which a reference to the owner of an immovable is a reference to the person in whose name the unit of assessment that includes the immovable is entered on the roll is inoperative if the immovable is referred to in section 204.1.1 or 204.1.2.
If the obligation under the first paragraph of section 204.1.2 applies in respect of the immovable, the reference in a provision to the owner of the immovable is a reference, in the case described in the third paragraph, to the member of the group of owners to whom the non-taxable part of the value relates.
The first two paragraphs apply if the provision containing the reference specifically concerns the owner of an immovable referred to in section 204. However, if the provision specifically concerns the owner of an immovable referred to in a particular paragraph of that section, the first two paragraphs apply only if that paragraph is the one referred to in the second paragraph of section 204.1.1 or the third paragraph of section 204.1.2.