1. (a) Taxes, assessments, and other charges of:

   1. (1) the state;
   2. (2) any political subdivision;
   3. (3) any special improvement district; or

   4. (4) any other taxing or assessing authority;

      shall be assessed against and collected on each condominium unit. Taxes, assessments, and other charges referred to in this subsection may not be assessed and collected on the building or property as a whole.

2. (b) Each condominium unit shall be carried on the tax books as a separate and distinct entity for the purpose of taxes, assessments, and other charges.

3. (c) A forfeiture or sale of the building or property as a whole for delinquent taxes, assessments, or charges may not divest or affect the title to a condominium unit if taxes, assessments, and charges on the condominium unit are currently paid.

   [Pre-2002 Recodification Citation: 32-1-6-17.]

As added by P.L.2-2002, SEC.10.