State Act
28
Section 28. Separate assessment.
THE ODISHA APARTMENT (OWNERSHIP AND MANAGEMENT) ACT, 2023
Act no. 8 of 20232023In forceOdisha (State Act)
28. Notwithstanding anything to the contrary in any 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.