O.C.G.A.

O.C.G.A. § 2-6-44 (2019)

Exemption 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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The property and property rights of every kind and nature acquired in the name of the State of Georgia by any district shall be exempt from state, county, and other taxation.

History

Ga. L. 1937, p. 377, § 8.

Annotations

OPINIONS OF THE ATTORNEY GENERAL Soil conservation districts of this state are expressly exempt from all taxation, but they are not exempt from

the payment of license fees, such as the license fee required of motor vehicles. 1952-53 Op. Att’y Gen. p. 454.