Yup it is. For the latter one you mentioned, if its formed, Majilis Perbandaran will no longer take care of all the matter inside the taman already, including the maintenance of playground/public facilities, road paving, gardening, garbage collection. Thats why this kind of situation puts the old taman in a very awkward position where you can form but people will need to fork out more maintenance fees, which the free riders already won't want to even if its already cheaper at the current rate, and those who are paying might have a lesser will to pay because there is definitely a price hike for the maintenance fees, most probably a >50% due to all kinds of maintenance lump inside.

Not sure abt how it is managed in JB, but in majestic we still need to pay cukai tanah and cukai tafsiran.

My title got  show hakmilik strata