<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="8-207" title_number="8" title_name="Valuation and Assessment" subtitle_number="2" subtitle_name="Assessment Procedures">
  <level label="a">
    <text>Each unit in a condominium and the undivided interest in common elements shall be valued as provided by § 8-104 of this title.</text>
  </level>
  <level label="b">
    <text>Each condominium unit is separately listed in the assessment records of the county where the condominium is located.</text>
  </level>
  <level label="c">
    <text>A sale or forfeiture of a unit for failure to pay the property tax, general or special assessments, or other charges is applicable only to the unit subject to sale or forfeiture. A sale or forfeiture of a unit may not affect the title to any other unit for which all taxes, assessments, or charges have been paid.</text>
  </level>
</section>
