The Tax-Property Article should be construed to require only a single assessment and billing to the owners of record for their undivided interests in a single parcel of real property. This includes parcels held by tenants in common, joint tenants, and tenants by the entireties. Under TP, §6-101, all property is taxed to the owner. Title 8 addresses the assessment of real property and the requirements of the assessment notice. However, there is no requirement for the maintenance of separate accounts or the rendering of separate assessment notices or bills to joint owners. Rather, the maintenance of a single assessment account for single tracts or parcels of real estate jointly owned is appropriate. Further, a single notice to one record owner advising them of the change to a single account is sufficient to put all owners upon notice.