Land, houses and businesses are taxed as depreciable assets on their owners as of January the 1st of every year.
The municipality where the asset is located will be the office that will tax you.
Even if the ownership changes due to buying or selling throughout the year in question, the person registered as the owner as of January the 1st of that year, will pay the tax. Land is taxed to the registered owners in the Land Registry.
A commercial building is taxed to who is listed in the registry, and if it is not registered, the owner will be taxed.