Statutes, codes, and regulations
CODE OF GEORGIA
Title 44 - PROPERTYChapter 3 - REGULATION OF SPECIALIZED LAND TRANSACTIONS
Article 3 - CONDOMINIUMS
Section 44-3-96 - Separate titles and taxation

Ga. Code § 44-3-96

Download
PDF
Current through 2023-2024 Legislative Session Chapter 709
Section 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.

OCGA § 44-3-96