O.C.G.A.

O.C.G.A. § 44-3-96 (2019)

Separate titles and taxation

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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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.)

Annotations

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 ALR3d 952.

Notes of Decisions

Cited in 2 cases, 1986–1988 · leading case: Marion G. Davis, Inc. v. Cameron-brown Co., 340 S.E.2d 216 (Ga. Ct. App. 1986).

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Marion G. Davis, Inc. v. Cameron-brown Co., 340 S.E.2d 216 (Ga. Ct. App. 1986). · cites it 2× “” Consistent with the condominium concept, the import of this statute, entitled “Separate Titles and Taxation,” is only that each condominium unit (see OCGA § 44-3-71 (9)) has its own legal identity and is taxed, and may be bought and sold, *647 separately.”

Powers v. Jones, 366 S.E.2d 234 (Ga. Ct. App. 1988). “The insurance recovery of the plaintiffs-Powers for damages to their unit and their personal property (see § 44-3-96) was not based on the liability of another owner, but on the plaintiffs’ own right to collect for property damage as an insured under the association’s duty to…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.