{"data":{"id":"us-ga/o.c.g.a.-36-42-17","jurisdiction":"us-ga","citation":"O.C.G.A. § 36-42-17","heading":"Assessments under Code Section 36-42-16; priority of liens regarding assessments for downtown development authorities.","body":"(a) An assessment under Code Section 36-42-16 that relates to any project described in subparagraph (B) of paragraph (6) of Code Section 36-42-3 shall be levied and may be collected when:\n(1) A written contract regarding such assessment is executed by the property owner, the authority, and the project administrator;\n(2) Such contract is administratively acknowledged by the relevant local jurisdiction with the taxing authority; and\n(3) A notice of assessment is recorded in the property records of the relevant local jurisdiction.\n(b) A lien for any assessment under Code Section 36-42-16 that relates to any project under subparagraph (B) of paragraph (6) of Code Section 36-42-3 shall have the same priority as municipal liens under paragraph (4) of subsection (b) and subparagraph (g)(2)(B) of Code Section 48-2-56.","path":["TITLE 36 Local Government","Provisions Applicable to Municipal Corporations Only","CHAPTER 42 Downtown Development Authorities"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.36.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"3a2e75f36f4908dfc4202ed32ed1d0d79793365ce786fb565fb90b1127c25ef1","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-36-42-16","next":"us-ga/o.c.g.a.-36-43-1"},"notice":"GroundRules: Original legal text. Not legal advice."}