Official Code of Georgia Annotated

Title 44. PROPERTY · Chapter 3. REGULATION OF SPECIALIZED LAND TRANSACTIONS · Article 3. CONDOMINIUMS

44-3-96. Separate titles and taxation.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

For all purposes, each condominium unit shall constitute a separate parcel of real property which shall be distinct from all other condominium units. If there is any unit owner other than the declarant, no tax or assessment shall be levied on the condominium as a whole but only on the individual condominium units.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

Ga. L. 1975, p. 609, § 4; Ga. L. 1982, p. 3, § 44.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t44-ch1-7-(v31)-2010-pdf.pdf, Volume V31, 2010 edition, page 239; merge action: carried; file SHA-256 490191d3dc54.