Section 19 in The Orissa Apartment Ownership Act, 1982
19. Separate assessment.
- Notwithstanding anything to the contrary in any other law for the time being in force, each apartment of a property (including its percentage of undivided interest in the common areas and facilities appurtenant to such apartment) shall be deemed to be a separate unit for the purpose of assessment of tax on land, municipal rate and taxes, and for this purpose, a local authority shall make all suitable rules to carry out the provisions of this section.
