function CF_OWNER_NAMEFormula return Char is
  V_OWNER_NAME            VARCHAR2(60); 
  V_PROPERTY_NO           PROPERTY.PROPERTY_NO%TYPE;                 

  cursor c_property (B_TAX_PAYER_NO IN NUMBER) is
	  SELECT P.PROPERTY_NO
	  FROM   PROP_OWNER     PO,
	         PROP_OWNERSHIP POS,
	         PROPERTY       P
	  WHERE  PO.TAX_PAYER_NO  = B_TAX_PAYER_NO
	  AND    POS.TAX_PAYER_NO = PO.TAX_PAYER_NO
	  AND    P.PROPERTY_NO    = POS.PROPERTY_NO
      and    (SYSDATE BETWEEN     POS.START_DATE AND POS.END_DATE
      or     (SYSDATE >= POS.START_DATE AND POS.END_DATE IS NULL))
      AND    FL_VOID = 'N';  
      
  CURSOR C_OWNER_NAME IS
    SELECT GET_NAME_FN(:TP_MAIL)
    FROM DUAL;              
                             

BEGIN
   OPEN C_OWNER_NAME;
   FETCH C_OWNER_NAME 
   INTO  V_OWNER_NAME;
   CLOSE C_OWNER_NAME;  

   OPEN C_PROPERTY(:TAX_PAYER_NO);
   FETCH C_PROPERTY
   INTO  V_PROPERTY_NO;
   CLOSE C_PROPERTY;
     
  DETERMINE_ADDRESS(:TP_MAIL, V_PROPERTY_NO,:TAX_TYPE_NO,  TO_NUMBER(''), :P_TAX_PAYER_NAME, 
                    :P_REP_NAME, :P_MAILING_ADDRESS,:P_CITY_NAME,:P_POST_CODE_DESC, :P_COUNTRY_NAME,
                    :p_parish_name); 

	RETURN (V_OWNER_NAME);
	
exception
	when no_data_found then
	  return(null);
end;