(a) Unless a request for exemption has been recorded pursuant to subdivision (d), prior to the creation of a condominium as defined in Section 783 of the Civil Code, the county assessor may separately assess each individual unit which is shown on the condominium plan of a proposed condominium project when all of the following documents have been recorded as required by law:

1. (1) A subdivision final map or parcel map, as described in Sections 66434 and 66445, respectively, of the Government Code.
2. (2) A condominium plan, as defined in Section 4120 or 6540 of the Civil Code.
3. (3) A declaration, as defined in Section 4135 or 6546 of the Civil Code.