{"data":{"id":"us-tn/tenn.-code-ann.-66-27-205","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 66-27-205","heading":"Separate titles and taxation","body":"(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.\n(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.\n(c) 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.","path":["TN Code","Title 66","Chapter 27"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"bc04af4e2c147df04219214d0636f46e0c2204717dce9fac2a7fedaed20f69c4","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-66-27-204","next":"us-tn/tenn.-code-ann.-66-27-206"},"notice":"GroundRules: Original legal text. Not legal advice."}