This depends on the municipality or water board area in which the property stands. Levies that relate to use of the rental property are for the account of the tenant. Examples include waste, water system and in some municipalities sewerage charges. Account is taken here of the number of people registered at the address. If everyone is registered correctly, this should occur automatically as the tenant and landlord will each receive their own assessment notice. If this is incorrectly allocated on the assessment, for whatever reason, it may be charged in retrospect.