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.)
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CHAPTER 17 PEACE OFFICERS' ANNUITY AND BENEFIT FUND
Article 1
General Provisions.
47-17-1. Definitions.
Article 2
Administration and Management of the Assets of the Fund.
47-17-20. Membership of the board; manner of appointment; filling of vacancies; reimbursement of expenses; election of officers; quorum.
47-17-21. Creation of the office of secretary-treasurer; duties and compensation; quarterly report and accounting to the board; performance bond.
47-17-22. Powers and duties of the board generally.
47-17-23. Special account for funds; investment powers of board; gifts, grants, and bequests.
47-17-24. Duty of the board to keep permanent records of annuities and benefits granted; contents, preservation, and transfer of records, papers, and other data.
47-17-25. Duty of the state auditor to make an annual audit and report; audit upon request of the board; contents of annual report.
47-17-26. Methods of providing increases in maximum benefit payable under Article 6 of this chapter.
47-17-27. Board authorized to employ hearing officer; powers and duties of hearing officer; appeal.
Article 3
Membership in and Contributions to the Fund.
47-17-40. Application for membership in the fund; credit for prior service.
47-17-41. Retention of membership during absence from employment as a peace officer; credit for such period; payments due from the member for such period.
47-17-42. Membership of peace officers blinded in the line of duty before creation of the fund; payments required of such peace officers; disability benefits available.
47-17-43. Participation of members in other retirement, annuity, or benefit systems.
47-17-44. Amount of dues; deadline and minimum period for payments; dues required for credit for service after March 1, 1951; dues required for prior service credit.
Article 4
Revenues Collected from Fines
and Fees.
47-17-60. Payments to the fund from fines and bonds collected in criminal and quasi-criminal cases; duty of collecting authority to record and remit sums collected; penalty.
47-17-61. Employer contributions by Georgia Composite Medical Board.
47-17-62. Payment of employment contributions by Board of Dentistry.
Article 5
Service Creditable Toward Retirement.
47-17-70. Prior service credit for members who first apply for membership on or after May 1, 1968; credit for service in the armed forces of the United States.
47-17-71. Grant of creditable service for active members previously denied membership in fund because of race or ethnicity.
Article 6
Retirement Benefits and
Disability Benefits.
47-17-80. Retirement benefit options; payment to surviving spouse; requirements; effect of reemployment; effect of changes in retirement benefits; payment on death of member.
47-17-81. Eligibility for disability benefits; periodic medical examination; termination of disability benefits; application; hearings.
47-17-82. Designation of beneficiary to receive survivors benefits; amount of survivors benefits; provisions for payment of survivors benefits.
47-17-83. Refunds of membership dues; eligibility for reinstatement; eligibility to rejoin as a new member; refunds of overpaid dues.
Article 7
Miscellaneous Provisions.
47-17-100. Effect of funding on provisions for benefits and annuities; coverage of claims before funds available; credit for service after February 1, 1950, but before this effective date.
47-17-101. Vesting of rights under this chapter.
47-17-102. Reduction of benefits upon determination that available funds are insufficient; liability of members of the board for such reductions.
47-17-103. Exemption of rights and benefits under this chapter from taxation; exemption from garnishment, attachment, or other process; assignability.
47-17-104. Attempts to defraud the fund by false information; failure to remit sums provided for in Code Section 47-17-60.
47-17-105. Member's obligation to notify board of employment change.
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 belonging 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.
Eligibility of investigators employed by Georgia Forestry Commission and Department of Agriculture. - Investigators at issue who are employed by the Georgia Forestry Commission and by the Georgia Department of Agriculture do not meet the definition of peace officer in O.C.G.A. § 47-17-1(5)(A) as that definition has been interpreted by the Georgia Supreme Court and that the investigators therefore are not eligible for membership in the Peace Officers Annuity Board Fund. Although it is clear that these investigators perform important functions for the citizens of this state, the investigators' specific missions do not meet the criteria established by the General Assembly, as interpreted by the Georgia Supreme Court, for membership in this supplemental retirement fund. This conclusion, of course, in no way limits their status as members of the Employees Retirement System of Georgia, the primary pension fund for state employees. 2010 Op. Att'y Gen. No. 10-4.
RESEARCH REFERENCES
ALR. - Statute of limitations in respect of action or proceeding to establish right to, or recovery of benefits of, pension, 136 A.L.R. 809.
Reasonableness of classification, as regards beneficiaries, by statute providing for retirement fund or pension for public officers or employees, 163 A.L.R. 870.
What constitutes "salary," "wages," "pay," or the like, within pension law basing benefits thereon, 14 A.L.R.2d 634.
Gift to or for employees' pension fund as valid charitable gift or trust, 28 A.L.R.2d 428.
Vested right of pensioner to pension, 52 A.L.R.2d 437.
Unemployment compensation: eligibility of employee laid off according to employer's mandatory retirement plan, 50 A.L.R.3d 880.
Right to unemployment compensation as affected by receipt of pension, 56 A.L.R.3d 520.
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ARTICLE 1 GENERAL PROVISIONS