O.C.G.A. § 47-16-123 (2019)
Exemptions of moneys and rights accruing under this chapter from taxation
The right to any pension, annuity, allowance, or benefit; the right to the return of contributions; a pension, annuity, allowance, or benefit itself; any optional benefit; any other right accrued or accruing to any person under this chapter; and any moneys under this chapter shall be exempt from any tax imposed by this state or any county, municipality, or other political subdivision, except as provided in Code Section 48-7-27.
History
(Code 1981, § 47-16-123, enacted by Ga. L. 1983, p. 1185, § 7; Ga. L. 2000, p. 1449, § 8.)
Annotations
JUDICIAL DECISIONS Constitutionality. - Ga. L. 1950, p. 50 (see O.C.G.A. Ch. 17, T. 47) is not in violation of Ga. Const. 1976, Art. I, Sec. II, Para. I or III (see Ga. Const. 1983, Art. I, Sec. I, Para. II and Art. I, Sec. II, Para. I) on the ground that the public interest is affected, in that prosecutions will be instituted for the sole purpose of building up this fund. There is no merit in this contention for the reason that the public officers are presumed to do their duty. Cole v. Foster, 207 Ga. 416, 61 S.E.2d 814 (1950).
Ga. L. 1950, p. 50 (see O.C.G.A. Ch. 17, T. 50) is not in violation of Ga. Const. 1976, Art. VII, Sec. I, Para. II (see Ga. Const. 1983, Art. III, Sec. VI, Para. VI) relating to gratuities. Cole v. Foster, 207 Ga. 416, 61 S.E.2d 814 (1950). Cited in McCallum v. Bryan, 213 Ga. 669, 100 S.E.2d 916 (1957); Crow v. McCallum, 215 Ga. 692, 113 S.E.2d 203 (1960).
OPINIONS OF THE ATTORNEY GENERAL Parole review officers employed by the State Board of Pardons and Paroles are entitled to membership in the Peace Officers’ Annuity and Benefit Fund. 1975 Op. Att’y Gen. No. U75-30. County firefighters and deputy sheriffs are not prohibited from simultaneously be-
longing to both the county retirement system and either the Peace Officers’ Annuity and Benefit Fund or the Georgia Firemen’s Pension Fund. 1975 Op. Att’y Gen. No. U75-77.
RESEARCH REFERENCES ALR. - Statute of limitations in respect of action or proceeding to establish right to, or recovery of benefits of, pension, 136 ALR 809. Reasonableness of classification, as regards beneficiaries, by statute providing for retirement fund or pension for public officers or employees, 163 ALR 870. What constitutes ‘‘salary,’’ ‘‘wages,’’ ‘‘pay,’’ or the like, within pension law basing benefits thereon, 14 ALR2d 634.
Gift to or for employees’ pension fund as valid charitable gift or trust, 28 ALR2d 428. Vested right of pensioner to pension, 52 ALR2d 437. Unemployment compensation: eligibility of employee laid off according to employer’s mandatory retirement plan, 50 ALR3d 880. Right to unemployment compensation as affected by receipt of pension, 56 ALR3d 520.
ARTICLE 1 GENERAL PROVISIONS