KRS 381.900: Tax assessments -- Individual liability -- Forfeiture or sale.

Taxes, assessments and other charges of this state, or of any political subdivision, or of

any special improvement district, or any other taxing or assessing authority shall be

assessed against and collected on each individual unit, each of which shall be carried on

the tax books as a separate and distinct entity for that purpose, and not on the property as

a whole. The valuation of the general and limited common elements shall be assessed

proportionately among the co -owners thereof. No forfeiture or sale o f the improvements

or property as a whole for delinquent taxes, assessments or charges shall ever divest or in

anywise affect the title to an individual unit so long as taxes, assessments and charges to

said individual unit are currently paid.