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2018 Georgia Code 52-2-37 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 52-2-37 Case Law from Google Scholar Amendments to OCGA 52-2-37

TITLE 52 WATERS OF THE STATE, PORTS, AND WATERCRAFT

Section 2. Georgia Ports Authority, 52-2-1 through 52-2-39.

ARTICLE 2 RIGHT OF PASSAGE

52-2-37. Creation of authority and carrying out of authority's corporate purpose as constituting a public purpose; covenant with bondholders as to tax-exempt status of authority's property.

It is found, determined, and declared that the creation of the authority and the carrying out of its corporate purpose is in all respects for the benefit of the people of this state and is a public purpose and that the authority will be performing an essential governmental function in the exercise of the power conferred upon it by this chapter; and this state covenants with the holders of the bonds that the authority shall be required to pay no taxes or assessments upon any of the property acquired by it or under its jurisdiction, control, possession, or supervision or upon its activities in the operation or maintenance of the facilities erected, maintained, or acquired by it or any fees, rentals, or other charges for the use of such facilities or other income received by the authority and that the bonds of the authority, their transfer, and the income therefrom shall at all times be exempt from taxation within the state. The exemption from taxation provided for in this Code section shall include an exemption from sales and use tax on tangible personal property purchased by the authority for use exclusively by the authority.

(Ga. L. 1945, p. 464, § 15; Ga. L. 1970, p. 629, § 1; Ga. L. 2007, p. 309, § 15/HB 219.)

JUDICIAL DECISIONS

Cited in State Ports Auth. v. Arnall, 201 Ga. 713, 41 S.E.2d 246 (1947); International Longshoremen's Ass'n v. Georgia Port Auth., 217 Ga. 712, 124 S.E.2d 733 (1962).

OPINIONS OF THE ATTORNEY GENERAL

Georgia Ports Authority is subject to the sales and use tax. 1969 Op. Att'y Gen. No. 69-324 (rendered prior to 2007 amendment).

RESEARCH REFERENCES

ALR.

- Bond or warrant of governmental subdivision as subject of taxation or exemption, 44 A.L.R. 510.

Cases Citing O.C.G.A. § 52-2-37

Total Results: 3  |  Sort by: Relevance  |  Newest First

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Hines v. Georgia Ports Auth., 604 S.E.2d 189 (Ga. 2004).

Cited 14 times | Published | Supreme Court of Georgia | Oct 12, 2004 | 278 Ga. 631

...as distinct corporate identity); Wojcik v. Mass. State Lottery Commission, 300 F.3d 92, 100 (1st Cir.2002) (fact that commission is not separately incorporated, but is division of state agency supports finding that it is arm of the state). [35] OCGA § 52-2-37. [36] OCGA § 52-2-5. But see Vogt, 294 F.3d at 695 (appointment process given less weight than scope of entity's authority over day-to-day activities). [37] OCGA §§ 52-2-11(2), 52-2-13. [38] OCGA § 52-2-37....
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Ga. Ports Auth. v. Lawyer, 821 S.E.2d 22 (Ga. 2018).

Cited 12 times | Published | Supreme Court of Georgia | Nov 1, 2018 | 304 Ga. 667

...f its corporate purpose is in all respects for the benefit of the people of this state and is a public purpose and that the [Ports Authority] will be performing an essential governmental function in the exercise of the power conferred upon it." OCGA § 52-2-37....
...of the United States of America, or of the several sister states," OCGA § 52-2-9 (21) ; the authority to employ peace officers having the power of arrest, OCGA § 52-2-10 ; and an exemption from state income and state and local property taxes, OCGA § 52-2-37....
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Georgia Ports Auth. v. Lawyer, 304 Ga. 667 (Ga. 2018).

Published | Supreme Court of Georgia | Nov 1, 2018

...benefit of the people of this state and is a public purpose and that the [Ports Authority] will be performing an 23 essential governmental function in the exercise of the power conferred upon it.” OCGA § 52-2-37....
...of the United States of America, or of the several sister states,” OCGA § 52-2-9 (21); the authority to employ peace officers having the power of arrest, OCGA § 52-2-10; and an exemption from state income and state and local property taxes, OCGA § 52-2-37....