Notwithstanding anything to the contrary contained in any law relating to local authorities, each apartment and its percentage of undivided interest in the common areas and facilities appurtenant to such apartment (being an apartment submitted to the provisions of this Act) shall be deemed to be separate property for the purpose of assessment to tax on lands and buildings leviable under such law and shall be assessed and taxed accordingly; and for this purpose, a local authority shall make all suitable rules to carry out the provisions of this section.
Section 18: Separate assessment
The Kerala Apartment Ownership Act, 1983State Act of Kerala · Act 5 of 1984
Where this provision sits
| Act | The Kerala Apartment Ownership Act, 1983 |
|---|---|
| Section | 18 |
| Marginal note | Separate assessment |
| Jurisdiction | State of Kerala |
| Status | In force as published by the source |
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