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      RS 9:1121.105     


§1121.105.  Separate taxation

All kinds of taxes and special assessments authorized by law shall be assessed against each individual condominium parcel.  A multi-unit building, the condominium property as a whole, and any of the common elements shall not be deemed to be an individual parcel for tax purposes.  Each unit shall be deemed to contain its percentage of undivided interest in the common elements and computation of taxes and special assessments against the unit shall include the percentage of undivided interest.  The taxes and special assessments levied against a condominium parcel shall constitute a basis for claiming a lien only upon the individual condominium parcel assessed.  There shall be no forfeiture or sale of a multi-unit building or the common elements as a whole for delinquent taxes or assessments on individual units.  

Acts 1979, No. 682, §1.  

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