---
title: O.C.G.A. § 36-42-17. Assessments under Code Section 36-42-16; priority of liens regarding assessments for downtown development authorities.
collection: code
id: 36-42-17
cite_as: O.C.G.A. § 36-42-17 (2025)
canonical_url: https://georgiacommons.org/code/36-42-17
md_url: https://georgiacommons.org/code/36-42-17.md
text_url: https://georgiacommons.org/code/36-42-17/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t35-t36-ch1-59-(v27)-2025-pdf.pdf?sfvrsn=66569db4_0#page=903
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/36-42.md
previous: https://georgiacommons.org/code/36-42-16.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Session of the General Assembly of Georgia
heading_path: LOCAL GOVERNMENT / Provisions Applicable to Municipal Corporations Only / DOWNTOWN DEVELOPMENT AUTHORITIES
---

# O.C.G.A. § 36-42-17. Assessments under Code Section 36-42-16; priority of liens regarding assessments for downtown development authorities.

(a) An assessment under Code Section 36-42-16 that relates to any project described in subparagraph (B) of paragraph (6) of Code Section 36-42-3 shall be levied and may be collected when:

(1) A written contract regarding such assessment is executed by the property owner, the authority, and the project administrator;

(2) Such contract is administratively acknowledged by the relevant local jurisdiction with the taxing authority; and

(3) A notice of assessment is recorded in the property records of the relevant local jurisdiction.

(b) A lien for any assessment under Code Section 36-42-16 that relates to any project under subparagraph (B) of paragraph (6) of Code Section 36-42-3 shall have the same priority as municipal liens under paragraph (4) of subsection (b) and subparagraph (g)(2)(B) of Code Section 48-2-56.

## History

Code 1981, § 36-42-17, enacted by Ga. L. 2015, p. 1329, § 1/SB 4; Ga. L. 2017, p. 753, § 1/HB 428.