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Separate titles and taxation - 68 Pa. Cons. Stat. § 3105

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     § 3105.  Separate titles and taxation.
        (a)  Title.--Except as provided in subsection (b), each unit
     together with its common element interest constitutes for all
     purposes a separate parcel of real estate.
        (b)  Taxation and assessment.--If there is a unit owner other
     than a declarant, each unit together with its common element
     interest, but excluding its common element interest in
     convertible or withdrawable real estate, shall be separately
     taxed and assessed, and each portion of any convertible or
     withdrawable real estate shall be separately taxed and assessed;
     otherwise, the real estate comprising the condominium may be
     taxed and assessed in any manner provided by law.

        Cross References.  Section 3105 is referred to in section
     3102 of this title.

Last modified: November 27, 2007