O.C.G.A.

O.C.G.A. § 50-10-1 (2019)

Short title

✓ 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.

Find cases: SyfertCases citing this section GA-LEGlegis.ga.gov (official) JustiaJustia CornellLII Search CasesGoogle Scholar

This chapter shall be known and may be cited as the “Georgia Development Authority Act.”

History

Ga. L. 1953, Jan.-Feb. Sess., p. 337, § 1; Ga. L. 1960, p. 764, § 3; Ga. L. 2023, p. 730, § 6(b)(12)/HB 475, effective July 1, 2023.

The 2023 amendment, effective July 1, 2023, part of an Act to revise, modernize, and correct the Code, inserted “shall be known and”.

Annotations

OPINIONS OF THE ATTORNEY GENERAL Exemption from intangible property tax. - Georgia Development Authority is exempt from intangible tax on the authority’s property including the authority’s direct long term mortgage notes; of course, the holder of long term mort-

gage notes is not exempt from paying intangible taxes on property when the Georgia Development Authority merely guarantees or insures payment. 1963-65 Ga. Op. Att’y Gen. 31.