TITLE 12 CONSERVATION AND NATURAL RESOURCES

Section 3. Parks, Historic Areas, Memorials, and Recreation, 12-3-1 through 12-3-708.

ARTICLE 7 PUBLIC AUTHORITIES

12-3-449. Authority and property exempt from taxation, levy and sale, garnishment, and attachment.

As the authority will be performing valuable charitable and public functions and purposes in the exercise of the powers conferred upon it, the authority shall be required to pay no taxes or assessments by the state or by any county, municipality, authority, or political subdivision of this state upon any of the real or personal property acquired by it, or upon its activities in the operation or maintenance of any facility maintained or acquired by it, or upon any fees, rentals, or other charges for the use of such property or facilities, or upon any other income received by the authority. The said property, facilities, fees, rentals, charges, and income of the authority is exempt from levy and sale, garnishment, and attachment.

(Code 1981, §12-3-449, enacted by Ga. L. 1983, p. 623, § 1.)