2170                                          LAWS OF MARYLAND                      [Ch. 641

BY-LAWS SHALL KEEP BOOKS AND RECORDS IN ACCORDANCE WITH
GOOD ACCOUNTING PRACTICES ON A CONSISTENT BASIS.

(B)    ON THE REQUEST OF THE UNIT OWNERS OF AT LEAST
5 PERCENT OF THE UNITS, AN AUDIT BY AN INDEPENDENT
CERTIFIED PUBLIC ACCOUNTANT SHALL BE MADE NOT MORE THAN
ONCE IN ANY CONSECUTIVE 12 MONTH PERIOD. THE COST OF THE
AUDIT SHALL BE A COMMON EXPENSE.

(C)    EVERY RECORD KEPT BY THE COUNCIL OF UNIT
OWNERS SHALL BE AVAILABLE FOR EXAMINATION AND COPYING BY
ANY UNIT OWNER, HIS DULY AUTHORIZED AGENTS OR ATTORNEYS,
AT HIS EXPENSE, DURING NORMAL BUSINESS HOURS, AND AFTER
REASONABLE NOTICE.

11-114. TAXATION.

(A) EACH PROPERTY SUBJECTED TO A CONDOMINIUM
REGIME SHALL CONTINUE ITS ORIGINAL IDENTITY AND UNITY FOR
THE PURPOSE OF EVALUATING THE WHOLE FOR ASSESSMENT
PURPOSES, THE TOTAL EVALUATION THUS PRODUCED SHALL BE
DISTRIBUTED AMONG THE UNITS IN THE CONDOMINIUM AND THE
ASSESSMENT OF EACH UNIT SHALL BE IN DIRECT PROPORTION TO
THE PERCENTAGE INTEREST OF EACH UNIT IN THE COMMON
ELEMENTS AND AN INDIVIDUAL ASSESSMENT THEREBY PLACED ON
EACH UNIT.

(B) EACH UNIT SHALL BE CARRIED ON THE TAX RECORDS
OF THE COUNTY WHERE IT IS LOCATED AS A SEPARATE AND
DISTINCT ENTITY AND ALL REAL ESTATE TAXES, INCLUDING
GENERAL AND SPECIAL ASSESSMENTS COMING DUE AFTER THE
ESTABLISHMENT OF THE CONDOMINIUM REGIME, SHALL BE
ASSESSED, LEVIED, AND COLLECTED AGAINST EACH UNIT IN THE
SAME MANNER AND TO THE SAME EXTENT AS ASSESSMENTS ARE
LEVIED AND COLLECTED IN THE CASE OF INDIVIDUAL LAND
PARCELS.

(C) NO FORFEITURE OR SALE FOR DELINQUENT TAXES MAY
BE MADE OTHER THAN AGAINST THE INDIVIDUAL UNIT ON WHICH
THE TAXES ARE DELINQUENT AND NO FORFEITURE OR SALE OF THE
IMPROVEMENTS OR THE PROPERTY AS A WHOLE FOR DELINQUENT
REAL ESTATE TAXES, SPECIAL ASSESSMENTS, OR CHARGES SHALL
EVER DIVEST OR IN ANY MANNER AFFECT THE TITLE TO ANY
INDIVIDUAL UNIT SO LONG AS THE REAL ESTATE TAXES AND DULY
LEVIED SHARE OF SPECIAL ASSESSMENTS CHARGES ON THE
INDIVIDUAL UNIT ARE CURRENTLY PAID.

11-115. MECHANICS' AND MATERIALMEN'S LIENS.

(A) ANY MECHANICS' LIEN OR MATERIALMEN'S LIEN
ARISING AS A RESULT OF REPAIRS TO OR IMPROVEMENTS OF A
UNIT BY A UNIT OWNER SHALL BE A LIEN ONLY AGAINST THE
UNIT.