O.C.G.A.
O.C.G.A.

O.C.G.A. § 2-6-44 (2019)

Exemption from taxation

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
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.