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O.C.G.A. § 47-7-123 — Exemption of assets of the board from taxation | Georgia Code

O.C.G.A. § 47-7-123 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 47 RETIREMENT AND PENSIONS

Section 7. Georgia Firefighters' Pension Fund, 47-7-1 through 47-7-127.

ARTICLE 7 MISCELLANEOUS PROVISIONS

47-7-123. Exemption of assets of the board from taxation.

The assets of the board, whether in the form of cash, securities, or real property, shall be deemed to be public property and exempt from any and all taxation, whether imposed by the state, or by any county, municipality, or political subdivision of this state.

(Ga. L. 1955, p. 338, § 4; Ga. L. 1993, p. 86, § 1.)

RESEARCH REFERENCES

ALR.

- Judicial review of decision, on merits, of claim upon public pension fund, 117 A.L.R. 1408.

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This Georgia Code resource is curated by Graham W. Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.