(a) The master deed creating and establishing the horizontal property regime shall be executed by the owner or owners of the real property making up the regime and shall be recorded in the office of the clerk and ex officio recorder of the county where the property is located.
(b) The master deed shall express the following particulars:
(1) The description of the land and the building, expressing their respective areas;
(2) The general description and number of each apartment, expressing its area, location, and any other data necessary for its identification;
(3) The description of the general common elements of the building and, in proper cases, of the limited common elements restricted to a given number of apartments, expressing which are those apartments; and
(4) The value of the property and of each apartment and, according to these basic values, the percentage appertaining to the co-owners in the expenses of, and rights in, the elements held in common.
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