A farmer in Yuen Long came to seek your advice because he recently received a property tax assessment for the pier near his farm which he owns. He was very furious as he considers that the pier should not be chargeable as it is for public convenience. He only charges a nominal fee for the use of the pier. What is your advice? Select one:

a. Property tax should not be charged because the pier is located near a farm.

b. Property tax is chargeable because the pier falls into the definition of land and buildings.

c. Property tax is chargeable because operating the pier is a commercial activity.

d. Property tax should not be charged because it is a private property.