All property taxes, special assessments, and other charges imposed by any taxing authority shall be separately assessed against and collected on each unit as a single parcel, and not on the condominium property as a whole. Such taxes, assessments, and charges shall constitute a lien only upon the unit and upon no other portion of the condominium property. 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. The total of the assessments for tax purposes against the aggregate of all units constituting the condominium property shall not exceed the assessment which would otherwise have been made against such condominium property as a single parcel had it not been submitted to this chapter.
Structure Code of Alabama
Chapter 8 - Condominium Ownership.
Section 35-8-3 - Applicability of Chapter.
Section 35-8-4 - Units to Constitute Real Property.
Section 35-8-5 - Unit Ownership, Possession, and Enjoyment.
Section 35-8-6 - Common and Limited Common Elements.
Section 35-8-7 - Establishment of Condominium Property; Contents of Declaration.
Section 35-8-8 - Unit Deeds and Other Instruments.
Section 35-8-10 - Bylaws of Association.
Section 35-8-11 - Recordation of Documents and Instruments.
Section 35-8-12 - Liability, Actions, and Service of Process.
Section 35-8-13 - Common Expenses and Limited Common Expenses.
Section 35-8-14 - Prohibited Work.
Section 35-8-15 - Taxes, Special Assessments, Etc.
Section 35-8-16 - Liens Against Condominium Property Generally.
Section 35-8-17 - Liens in Favor of Association.
Section 35-8-18 - Blanket Mortgage on Condominium Property.
Section 35-8-19 - Mortgage Investments on Condominium Property.