Georgia §44-3-96

Separate titles and taxation

Statute:
Georgia §44-3-96 · Article GCA (Georgia Condominium Act (O.C.G.A. §§ 44-3-70 to 44-3-117))
Topic:
Ownership · Taxation
Applies to:
Condo associations

Each unit is its own parcel of real property. Once there is any owner other than the declarant, tax is levied on the units, not on the condominium as a whole.

separate title; taxation; parcel

📄 Read the official text at legis.ga.gov →

How SoShiny helps with Separate titles and taxation

SoShiny is built around the Florida statutes from day one. The features that help you comply with this section are part of every plan — no add-ons, no per-document fees.

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Frequently asked

What does Georgia §44-3-96 require?
Each unit is its own parcel of real property. Once there is any owner other than the declarant, tax is levied on the units, not on the condominium as a whole.
Who does Georgia §44-3-96 apply to?
Georgia §44-3-96 applies to Condo associations in Georgia.
What happens if our condo doesn't comply with §44-3-96?
Non-compliance can expose the association and individual directors to disputes in the governing forum for Georgia community associations. SoShiny's audit trail and documented workflows are designed to demonstrate good-faith compliance.
Where can I read the official text of Georgia §44-3-96?
The official text is published by the Georgia General Assembly at legis.ga.gov. The summary on this page is for plain-English reference only and is not legal advice.
How does SoShiny help with Separate titles and taxation?
SoShiny is built around the Florida statutes from day one. The features that help you comply with this section are part of every plan — no add-ons, no per-document fees. Learn more →

Not legal advice. This page is a plain-English summary of Georgia §44-3-96 prepared by SoShiny for board members and managers. For binding legal advice or interpretation, consult a Georgia-licensed attorney. For the official statutory text, see the link above.

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