§ 8-207

(a) Each unit in a condominium and the undivided interest in common elements shall be valued as provided by § 8-104 of this title.

(b) Each condominium unit is separately listed in the assessment records of the county where the condominium is located.

(c) 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.