All persons owning or occupying real property on or after August 31, 2007, within the area of the Village of Emsdale and surrounds more particularly described as Lots 14, 15, 16 and 17, Concessions 9, 10 and 11, Township of Perry, or where such a person is deceased, the heir(s), executor(s), administrator(s), assign(s) or personal representative(s) of the estate of the deceased person.