1. (a) Each unit in a condominium and the undivided interest in common elements shall be valued as provided by § 8-104 of this title.
2. (b) Each condominium unit is separately listed in the assessment records of the county where the condominium is located.
3. (c) A sale or forfeiture of a unit for failure to pay the property tax, general or special assessments, or other charges is applicable only to the unit subject to sale or forfeiture. A sale or forfeiture of a unit may not affect the title to any other unit for which all taxes, assessments, or charges have been paid.

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1985, c. 480, § 3.