Does a husband and wife jointly own the entire assessed valuation of their property?

Once we consider the nature of the tenancy by the entirety--a tenancy whose salient characteristic is the unique relationship between a husband and his wife each of whom is seized of the whole and not of any undivided portion of the estate (per tout et non per my) (Matter of Klatzl, 216 N.Y. 83, 86--87, 110 N.E. 181, 183; Stelz v. Shreck, 128 N.Y. 263, 266, 28 N.E. 510, 512, 13 L.R.A. 325), it can be said that both and each own the entire fee. From this conclusion, it follows that either or both may be included in the statutory description 'owners of taxable real property', and that, under the circumstances in this case, the owner whose name appeared on the assessment rolls had the power to vote the entire assessed valuation.