---
title: O.C.G.A. § 44-3-96. Separate titles and taxation.
collection: code
id: 44-3-96
cite_as: O.C.G.A. § 44-3-96 (2025)
canonical_url: https://georgiacommons.org/code/44-3-96
md_url: https://georgiacommons.org/code/44-3-96.md
text_url: https://georgiacommons.org/code/44-3-96/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t44-ch1-7-(v31)-2010-pdf.pdf?sfvrsn=35dd922f_0#page=239
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/44-3.md
previous: https://georgiacommons.org/code/44-3-95.md
next: https://georgiacommons.org/code/44-3-97.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: PROPERTY / REGULATION OF SPECIALIZED LAND TRANSACTIONS / CONDOMINIUMS
---

# O.C.G.A. § 44-3-96. Separate titles and taxation.

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.

## History

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