398                                          LAWS OF MARYLAND                          [Ch. 12

EXPENSE MAY BE ASSESSED AND SUCH ASSESSMENT FOR THIS
EXPENSE SHALL HAVE THE SAME PRIORITY AS PROVIDED UNDER
11-116 OF THIS TITLE.

11-122. 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 ASSESSMENT
PURPOSES IN THE MANNER NOW PRESCRIBED BY LAW. THE TOTAL
EVALUATION THUS PRODUCED SHALL BE DISTRIBUTED AMONG THE
CONDOMINIUM 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 THE SAME MANNER AND TO
THE SAME EXTENT AS SUCH ASSESSMENTS ARE LEVIED AND
COLLECTED IN THE CASE OF INDIVIDUAL LAND PARCELS.

(C)  NO FORFEITURE OR SALE FOR DELINQUENT TAXES SHALL
BE MADE OTHER THAN AGAINST THE INDIVIDUAL CONDOMINIUM
UNIT AS DESCRIBED IN THE DECLARATION AND MASTER DEED AND
NO FORFEITURE OR SALE OF THE IMPROVEMENTS OR THE REAL
ESTATE 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 CONDOMINIUM
UNIT SO LONG AS THE REAL ESTATE TAXES AND DULY LEVIED
SHARE OF SPECIAL ASSESSMENTS CHARGES ON THE INDIVIDUAL
UNIT ARE CURRENTLY PAID.

11-123. RESIDENT AGENT; ACTIONS BY AND AGAINST UNIT
OWNERS; DISCHARGE OF UNIT FROM LIEN OF JUDGMENT.

(A) UPON THE DECLARATION OF ANY PROPERTY INTO A
HORIZONTAL PROPERTY REGIME THE DECLAROR SHALL APPOINT A
RESIDENT AGENT FOR THE REGIME WHO SHALL BE A RESIDENT OF
THE STATE OF MARYLAND AND OF THE COUNTY OR CITY OF
BALTIMORE IN WHICH THE PROPERTY SO DECLARED INTO THE
REGIME IS ACTUALLY SITUATED AND SHALL FILE THE NAME OF
SUCH RESIDENT AGENT WITH THE DEPARTMENT OF ASSESSMENTS
AND TAXATION IN THE SAME MANNER AS NOW PROVIDED FOR