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

O.C.G.A. § 33-15-83 (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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Every society organized or licensed under this chapter is declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all and every state, county, district, municipal, and school taxes other than taxes on real estate and office equipment.

History

Code 1981, § 33-15-83, enacted by Ga. L. 1993, p. 1744, § 1.

Annotations

Law reviews. - For survey of 1995 Eleventh Circuit cases on federal taxa-

tion, see 47 Mercer L. Rev. 879 (1996). For survey of 2004 Eleventh Circuit cases on federal taxation, see 56 Mercer L. Rev. 1287 (2005).

OPINIONS OF THE ATTORNEY GENERAL Municipal occupation tax on societies not prohibited. - This title does not prohibit the imposition of a reasonable

occupation tax on fraternal benefit societies actually doing business in a municipality. 1969 Op. Att’y Gen. No. 69-187.

RESEARCH REFERENCES Am. Jur. 2d. - 18A Am. Jur. 2d, Corporations, § 679. C.J.S. - 84 C.J.S., Taxation, § 295. ALR. - Exemption from taxation of property of fraternal or relief association, 22 A.L.R. 907; 83 A.L.R. 773.

Tax exemption of property used by fraternal or benevolent association for clubhouse or similar purposes, 39 A.L.R.3d 640.

ARTICLE 6 VALUATION STANDARDS; LICENSES AND RENEWALS; EXAMINATIONS; VIOLATIONS; AGENTS OR REPRESENTATIVES