Alabama § 35-8A-105 - Separate Titles and Taxation.
Full text of Alabama Code of Alabama § 35-8A-105 — Separate Titles and Taxation., with citation guidance and answers to common questions.
§ 35-8A-105. Separate Titles and Taxation.
(a) If there is any unit owner other than a declarant, each unit that has been created, together with its interest in the common elements, constitutes for all purposes a separate parcel of real estate.
(b) If there is any unit owner other than a declarant, each unit must be separately taxed and assessed, and no separate tax or assessment may be rendered against any common elements for which a declarant has reserved no development rights.
(c) Any portion of the common elements for which the declarant has reserved any development right may be separately taxed and assessed against the declarant, and, if separately taxed and assessed, the declarant alone would be liable for payment of those taxes.
(d) If there is no unit owner other than a declarant, the real estate comprising the condominium may be taxed and assessed in any manner provided by law.
(e) All laws authorizing exemptions or deductions from taxation shall be applicable to each individual unit to the same extent they are applicable to other property.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 35-8A-105
What does Code of Alabama § 35-8A-105 cover?
Section 35-8A-105 ("Separate Titles and Taxation.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 35-8A-105?
A common citation format is "Code of Alabama § 35-8A-105" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 35-8A-105 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.