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 shall be deemed to be separate property for the purpose of assessment of 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 suitable regulations to carry out the provisions of this section.
Section 21: Separate assessments
The Rajasthan Apartment Ownership Act 2015State Act of Rajasthan · Act 12 of 2019
Where this provision sits
| Act | The Rajasthan Apartment Ownership Act 2015 |
|---|---|
| Section | 21 |
| Marginal note | Separate assessments |
| Jurisdiction | State of Rajasthan |
| Status | In force as published by the source |
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