Sea Island Property Tax Correctly Assessed, Georgia Court Says

Property tax assessments on residences at an ocean-side resort on Sea Island, Ga., correctly included the right to apply for recreational club memberships because it enhances the value of the property, a Georgia appeals court found.

Sea Island Resort residents said that when they purchased their interests in the condominiums, they also obtained resort club memberships from the sellers, the court said. The plaintiffs said that the memberships were intangible personal property exempt from taxation and shouldn’t be included in Glynn County’s assesments, the court said.

But the documents governing the transfer of the condominium interests indicate that the ...