Notwithstanding anything to the contrary contained in any law for the time being in force,- (a) each apartment and its percentage of undivided interest in the common areas and facilities shall be deemed to be a separate property for the purpose of assessment of tax on land and building leviable under such law and shall be assessed and taxed accordingly; and (b) the building, or the property or any of the common areas and facilities thereto, shall not be assessed to any such tax separately.
Section 20: Separate assessment.
Tamil Nadu Apartment Ownership Act, 2022State Act of Tamil Nadu · Act 44 of 2022
Where this provision sits
| Act | Tamil Nadu Apartment Ownership Act, 2022 |
|---|---|
| Section | 20 |
| Marginal note | Separate assessment. |
| Jurisdiction | State of Tamil Nadu |
| Status | In force as published by the source |
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