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2018 Georgia Code 44-3-96 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)

O.C.G.A. 44-3-96 Case Law from Google Scholar Amendments to OCGA 44-3-96

TITLE 44 PROPERTY

Section 3. Regulation of Specialized Land Transactions, 44-3-1 through 44-3-250.

ARTICLE 3 CONDOMINIUMS

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.

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

JUDICIAL DECISIONS

Cited in Powers v. Jones, 185 Ga. App. 859, 366 S.E.2d 234 (1988).

RESEARCH REFERENCES

Am. Jur. 2d.

- 15A Am. Jur. 2d, Condominiums and Cooperative Apartments, §§ 48-50. 71 Am. Jur. 2d, State and Local Taxation, § 21.

C.J.S.

- 84 C.J.S., Taxation, § 494 et seq.

ALR.

- Real estate taxation of condominiums, 71 A.L.R.3d 952.

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