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201901426 b. To the condominium or the Association at the registered office of the Association. ARTICLE IX. SEPARATE TAXATION Declarant shall give written notice to the County Assessor of Hall County, Nebraska, of the creation of the condominium so each unit in the condominium, including the undivided interests in the common elements appurtenant thereto, shall be deemed a parcel and subject to separate assessment and taxation. ARTICLE X. EASEMENTS Easements are hereby reserved and granted from and to owner and each owner of unit for encroachment. If any part of a unit encroaches upon any other unit or the common elements or if any such encroachment shall hereafter occur due to the settling or shifting of the building or for any other reason, or if such building is repaired or rebuilt after damage or destruction. The Association shall have an easement in and upon each unit for the performance and repairs upon the common elements and for emergency repairs to any part of the unit. ARTICLE XI. BE SUBJECT TO MASTER DEED AND DECLARATION, BY-LAWS, AND RULES AND REGULATIONS All present and future owners, tenants and occupants of units shall be subject to, and comply with the provisions of this Master Deed and Declaration, the By -Laws, and the rules and regulations as they may be amended from time to time, The acceptance of a deed or conveyance and entering into of a lease or the entering into occupancy of any unit shall constitute an agreement that the provisions of this Master Deed and Declaration, the By -Laws, and the rules and regulations, as they may be amended from time to time, are accepted and ratified by such owner, tenant or occupant, and all of such provisions shall be deemed and taken to the covenants running with the land and shall bind any person having at any time any interest or estate in such a unit, as though such provisions were recited and stipulated at length in each and every deed or conveyance or lease thereof. ARTICLE XII. ALTERATIONS AND TRANSFER OF INTERESTS The common elements appurtenant to each unit shall have a permanent character and shall not be altered without the consent of all the units affected and expressed in an amendment to this Master Deed and Declaration duly recorded. The common elements and easements shall not be separated from the unit to which they appertain and shall be deemed to be conveyed, leased or encumbered with such unit even though such interests or easements are not expressly mentioned or described in the conveyance or other instrument.