(1) If any building belongs to one owner and the land on which it stands and any adjacent land which is usually occupied therewith belongs to another the municipality may value such building and land together and may impose thereon one consolidated tax.
     (2) The total amount of the tax shall be payable by the owners of the building, who shall thereafter be entitled to deduct from the rent which he pays for the land such proportion of the tax so paid by him as is equal to the proportion which such rent bears to the annual value of the holdings.
     (3) In case of disputes, the municipality shall determine what amount the owner of the building and of the land shall pay respectively.