Real estate taxes are to be separately taxed to each Unit Owner for his Unit and his corresponding percentage of ownership in the Common Elements; as provided in the Act. In the event that for any year such taxes are not separately taxed to each Unit Owner, then the Association shall collect from each Unit Owner of a Unit not separately taxed, the proportionate share of the tax bill attributable to his Unit based on the relative percentages of ownership of the Common Elements of each such Unit not separately taxed in proportion to the total percentage of ownership of the Common Elements of all of the Units located on Property affected by such tax bill. Such taxes shall be considered a Common Expense of each such Unit. All taxes, assessments and charges that may become liens prior to First Mortgages under local law relate only to the individual Units and not to the Condominium as a whole.