O.C.G.A.

O.C.G.A. § 47-14-91 (2019)

Exemption of rights and benefits under this chapter from taxation; exemption from levy and sale, garnishment, attachment, or other process; assignability

✓ 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 right to any pension, allowance, or benefit; the right to the return of contributions; any optional benefit; or any other right accrued or accruing to any person under this chapter; and moneys under this chapter shall be exempt from any tax imposed by any state, county, municipal, or other political subdivision, except as provided in Code Section 48-7-27, and shall be exempt from levy and sale, garnishment, attachment, or any other process. Such funds and benefits shall not be assignable.

History

(Ga. L. 1952, p. 238, § 13; Ga. L. 1968, p. 381, § 1; Ga. L. 2000, p. 1449, § 7.)

Annotations

CHAPTER 15 SUPERIOR COURT REPORTERS EMERITUS Sec.

Sec. Creation of the office of superior court reporter emeritus. Eligibility for appointment as superior court reporter emeritus. Salary payable to superior court reporters emeritus. Term of office as superior court

reporter emeritus; duties; additional compensation for performance of duties. Duty of counties to pay salaries of superior court reporters emeritus; duty to levy taxes sufficient to pay such salaries.