§ 21-19 Persons to be taken as owners.

A tenant for ninety-nine years, or for ninety-nine years, renewable forever, or the executor or administrator of such tenant, or the guardian of an infant owner, or a mortgagee in possession, shall be deemed and taken as an owner for the purposes of any application to the Mayor and City Council authorized by this subdivision of <cite>this article</cite>; and the application of any such person shall bind the property so represented for any assessment or tax made under an ordinance passed in pursuance of the provisions of this subdivision of <cite>this article</cite>.