Tamil Nadu Apartment Ownership Act, 2022
Section 19. Common expenses to be charged on property.
All sums assessed by the association as the share of the common expenses chargeable to any apartment shall, constitute a charge on such apartment, subject to the prior claim, if any,- (i) of the Government in respect of land revenue or any money recoverable as land revenue; (ii) of any local authority in respect of tax or other assessment; and (iii) of the mortgage, in respect of all sums unpaid.
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