Separate assessment

Notwithstanding anything to the contrary contained in any law for the time being in force,-

1. (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
2. (b) the building, or the property or any of the common areas and facilities thereto, shall not be assessed to any such tax separately.