O.C.G.A.

O.C.G.A. § 47-7-123 (2019)

Exemption of assets of the board from taxation

✓ 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 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.

History

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

Annotations

RESEARCH REFERENCES ALR. - Judicial review of decision, on merits, of claim upon public pension fund, 117 ALR 1408.