§514A-6 
Separate taxation.  The laws
relating to home exemptions from state property taxes are applicable to the
individual apartments, which shall have the benefit of home exemption in those
cases where the owner of single-family dwelling would qualify.  Property taxes
assessed by a county shall be assessed on and collected on the individual
apartments and not on the property as a whole.  Without limitation of the
foregoing, each apartment and the common interest appertaining thereto shall be
deemed to be a parcel and shall be subject to separate assessment and taxation
for all types of taxes authorized by law, including, but not limited to,
special assessments. [L 2007, c 244, pt of §2]