(a)
(1) Taxes, assessments, and other charges of this state, of any political subdivision, of any special improvement district, or of any other taxing or assessing authority shall be assessed against and collected on each individual apartment.
(2) Each tax, assessment, or other charge on the apartment shall be carried on the tax books as a separate and distinct entity for that purpose and not on the building or property as a whole.
(b) No forfeiture or sale of the building or property as a whole for delinquent taxes, assessments, or charges shall ever divest or in any way affect the title to an individual apartment so long as taxes, assessments, and charges on the individual apartment are currently paid.
Structure Arkansas Code
Chapter 13 - Horizontal Property Act
§ 18-13-103. Establishment of horizontal property regimes
§ 18-13-105. Plans to be attached to master deed
§ 18-13-106. Additional units in excess of those described in master deed
§ 18-13-107. Waiver and reestablishment of regimes
§ 18-13-109. Modification of administration
§ 18-13-110. Book of receipts and expenditures — Examination
§ 18-13-111. Status of individual units
§ 18-13-112. Ownership and valuation of separate units and common elements
§ 18-13-113. Types of joint ownership
§ 18-13-116. Liability for expenses and assessments
§ 18-13-117. Insurance generally
§ 18-13-118. Application of insurance proceeds to reconstruction
§ 18-13-119. Sharing of reconstruction costs when building not insured or indemnity insufficient