634                              LAWS OF MARYLAND                      [CH. 387

STRUCTION; PRO RATE DISTRIBUTION IN CERTAIN
CASES; RULES GOVERNING.

(a)  In case of fire or other disaster the insurance indemnity shall,
except as provided in subsection (6) (B) below, be applied to recon-
struct the building.

(b)   Reconstruction shall not be compulsory where destruction
comprises the whole or more than two-thirds (2/3rds) of the build-
ing. In such case, and unless otherwise unanimously agreed upon by
the co-owners, the indemnity shall be delivered pro rata to the co-
owners entitled to it in accordance with provisions made by the
by-laws or in accordance with a decision of three-fourths (3/4ths)
of the co-owners, if there be no by-law provision, after first paying
off, out of the respective shares of the unit owners, to the extent
sufficient for the purpose, all liens on the unit of each co-owner.
If the building is reconstructed, the provisions for such eventuality
made in the by-laws shall be observed, or, in lieu thereof, the de-
cision of the council of co-owners shall prevail.

136.  SHARING OF RECONSTRUCTION COST WHERE BUILD-
ING IS NOT INSURED OR INSURANCE INDEMNITY IS
INSUFFICIENT; MODIFICATION OF SECTION BY RESO-
LUTION.

Where the building is not insured or where the insurance in-
demnity is insufficient to cover the cost of reconstruction, the new
building costs shall be paid by all the co-owners directly affected by
the damage, in proportion to the value of their respective con-
dominium units, or as may be provided by the by-laws, and if any
one or more of those composing the minority shall refuse to make
such payments, the majority may proceed with the reconstruction
at the expense of all the co-owners benefitted thereby and the pro
rata share of the resulting expense may be assessed and such as-
sessment for this expense shall have the same priority as provided
under Section 132 of this Subtitle.

137.  SEPARATE TAXATION.

(a)  Each property hereafter declared into a horizontal housing
regime in the manner hereinabove set forth shall continue its original
identity and unity for the purpose of evaluating the whole for assess-
ment purposes in the manner now prescribed by law. The total
evaluation thus produced shall be distributed among the condomin-
ium units into which the property was divided and the assessment of
each unit shall be in direct proportion to the share and interest of
each unit as established in the master deed and the declaration of
the property into the regime and an individual assessment thereby
placed on each condominium unit in accordance with such proportion
that such unit bears to the whole property covered by the original
declaration.

(b)  Each of said condominium units shall be carried on the tax
records of the county or City of Baltimore in which it is located as a
separate and distinct entity and all real estate taxes, including general
and special assessments, shall be assessed, levied, and collected against
each of the said several, separate, and distinct units in conformity
with the percentages of ownership established by the declaration in