(a) (1) Taxes, assessments, and other charges of this state, of any political subdivision, of any special improvement district, or of any other taxing or assessing authority shall be assessed against and collected on each individual apartment.
(2) Each tax, assessment, or other charge on the apartment shall be carried on the tax books as a separate and distinct entity for that purpose and not on the building or property as a whole.
(b) No forfeiture or sale of the building or property as a whole for delinquent taxes, assessments, or charges shall ever divest or in any way affect the title to an individual apartment so long as taxes, assessments, and charges on the individual apartment are currently paid.
Section: Previous 18-13-107 18-13-108 18-13-109 18-13-110 18-13-111 18-13-112 18-13-113 18-13-114 18-13-115 18-13-116 18-13-117 18-13-118 18-13-119 18-13-120Last modified: November 15, 2016