O.C.G.A.

O.C.G.A. § 10-9-10 (2019)

Exemption of authority from taxation

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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It is found, determined, and declared that the creation of the authority and the carrying out of its corporate purposes are in all respects for the benefit of the people of this state and are public

purposes and that the authority will be performing an essential governmental function in the exercise of the powers conferred upon it by this chapter. The authority shall be required to pay no taxes or assessments upon any property acquired or under its jurisdiction, control, possession, or supervision or upon its activities in the development, construction, operation, or maintenance of any of the projects or 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 shall not be subject to regulation of its activities in the acquisition, development, construction, operation, or maintenance of any of the projects or facilities acquired, developed, constructed, operated, or maintained by it by any county or municipal corporation of this 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. The revenue bonds or other evidence of indebtedness issued by the authority, their transfer, and the income therefrom shall at all times be exempt from taxation within this state by the state or its municipalities or political subdivisions.

History

Ga. L. 1974, p. 174, § 6; Code 1981, § 10-9-6; Code 1981, § 10-9-10, enacted by Ga. L. 1982, p. 1122, § 1; Ga. L. 1989, p. 1195, § 4; Ga. L. 2007, p. 309, § 13/HB 219.

Annotations

Law reviews. For annual survey on local government law, see 71 Mercer L. Rev. 189 (2019).

Notes of Decisions

Cited in 4 cases (2 in the last 5 years), 2018–2023 · leading case: Love v. Fulton Cnty. Bd. of Tax Assessors, 859 S.E.2d 33 (Ga. 2021).

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Love v. Fulton Cnty. Bd. of Tax Assessors, 859 S.E.2d 33 (Ga. 2021). · cites it 58× “The appellants also asserted that the Board’s decision was based on an “unconstitutionally adopted” exemption codified in OCGA § 10-9-10. The plaintiffs sued the Board members and the Chief Appraiser in their official and individual capacities.”

Albert E. Love v. Fulton Cnty. Bd. of Tax Assessors, 821 S.E.2d 575 (Ga. Ct. App. 2018). · cites it 16× “The trial court granted the defendants' motion to dismiss for failure to state a claim and then dismissed several other pending motions as moot, including the plaintiffs' motion to have OCGA § 10-9-10 declared unconstitutional.”

Albert E. Love v. Fulton Cnty. Bd. of Tax Assessors (Ga. Ct. App. 2020). · cites it 10× “The plaintiffs also filed a motion seeking to have OCGA § 10-9-10, which provides an exemption for property taxes for the Georgia World Congress Center Authority, declared unconstitutional.”

Latoya Bray v. Stormie Crockford Watkins (Ga. Ct. App. 2023). · cites it 2× “The Court then noted that although the trial court should have addressed whether the doctrine of sovereign immunity barred the [taxpayers’] claim for declaratory relief challenging OCGA § 10-9-10 [that] was brought against the Board as well as against the Chief Appraiser and the…”

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