The sale or conveyance of an apartment shall in all cases be subject to all unpaid assessments against the owner thereof for such owner’s pro rata share in the expenses to which § 66-27-114 refers and, if the same are not paid by the owner thereof prior to sale or conveyance, shall be a lien against the apartment and shall be paid by the new owner of the apartment. Likewise shall taxes and other levies and assessments by governmental taxing bodies be a lien against individual apartments.