Buy or rent an apartment?

I have the opportunity to buy a 75 sqm apartment on the top floor (purchase price €40,000) in a very good location for very cheap money. With a catch from my point of view. The catch is that the cost of the house alone is €370.

The house is even around €8,000 (8 tenants, apartments of different sizes) and everything has been extensively renovated. From my point of view, there are also reasonable tenants living in the house (mostly owners)

I asked the owner why the cost of the house was so high. He then said that a family of 6 lived in the house and that the owners had decided at the owners’ meeting that the house tax should not be paid per square meter, but each person for each apartment (rent). Maybe it was unfair for them to pay house taxes per square meter because there were only a few people living in the other apartments. For this reason, the cost of the house may be very high.

1. Question: Do you think that is true?
2. Question: Assuming I would be moving into the apartment alone, I would only be one person in the apartment.

If so, why is the current owner paying the high house tax of €370

if the apartment is currently unrented, ie there are 0 people living in the apartment

3. Should the house tax be changed? or does this need to be implemented at the next owners meeting? If so, how realistic is it to implement something like this?

What do you think about it? ? I am very grateful for advice and I appreciate your experiences and input