Tennessee § 66-27-205 - Separate titles and taxation.
Full text of Tennessee Tennessee Code Annotated § 66-27-205 — Separate titles and taxation., with citation guidance and answers to common questions.
§ 66-27-205. Separate titles and taxation.
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. 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. 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. Acts 2008, ch. 766, § 1.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 66-27-205
What does Tennessee Code Annotated § 66-27-205 cover?
Section 66-27-205 ("Separate titles and taxation.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. 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 Tennessee § 66-27-205?
A common citation format is "Tennessee Code Annotated § 66-27-205" (Tennessee). 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 Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 66-27-205 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee 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 Tennessee.