552. Class No. 2 comprises those immoveables owned exclusively by a corporation or held in undivided ownership by a corporation and any other person and those held on their behalf by an individual.
Every immoveable entered on the assessment roll under the name of an administrator, fiduciary, trustee or mandatary is deemed owned by a corporation if the deeds deposited in the registry office with respect to such immoveable do not indicate the name of its true owner.