State Act

The Tamil Nadu Apartment Ownership Act, 1994.

This Act was repealed on 6 March 2024 by the Tamil Nadu Apartment Ownership Act, 2022 (Tamil Nadu Act 44 of 2022), s.31(1); it may still apply to matters that began before then.

21. Separate assessment.— Notwithstanding anything to the contrary contained in any law for the time being in force,- (a) each apartment and its percentage of undivided interest in the common areas facilities and the limited common areas and facilities of such apartment, shall be deemed to be separate property for the purpose of assessment to tax on lands and buildings leviable under such law and shall be assessed and taxed accordingly; and (b) the building, or the property or any of the common areas and facilities and the limited common areas and facilities shall not be assessed to any such tax separately.