O.C.G.A. § 50-2-24 (2019)
Vesting of jurisdiction; exemption from state, county, or municipal charges
The jurisdiction ceded as provided in Code Section 50-2-23 shall not vest until the United States has acquired the title to the lands by purchase, condemnation, or otherwise. As long as the lands remain the property of the United States when acquired by purchase, condemnation, or otherwise, and no longer, the same shall be and continue to be exempt and exonerated from all state, county, and municipal assessment, or other charges which may be levied or imposed under authority of the state.
History
Ga. L. 1927, p. 352, § 3; Code 1933, § 15-303.
Annotations
JUDICIAL DECISIONS Cession of complete and general jurisdiction over United States lands. - The 1927 Act of cession of jurisdiction (see now O.C.G.A. §§ 50-2-22, 50-2-23, 50-2-23.1, 50-2-24) is not an Act of repeal or amendment of prior Acts. It is a new and general statute by which this state
makes a complete and general cession of jurisdiction to the federal government over all lands held by the United States for “purposes of government.” This section is in no ways contrary to Ga. Const. 1877, Art. III, Sec. VII, Para. XVIII (see now Ga. Const. 1983, Art. III, Sec. V, Para. IV).
Bowen v. United States, 134 F.2d 845, 1943 U.S. App. LEXIS 3702 (5th Cir.), cert. denied, 319 U.S. 764, 63 S. Ct. 1320, 87 L. Ed. 1714, 1943 U.S. LEXIS 610 (1943). Portion of O.C.G.A. § 50-2-24 exempting ceded lands from taxation was void. - That portion of this Code section purporting to exempt and exonerate from “all state, county, and municipal taxation” such ceded lands was in plain and direct violation of Ga. Const. 1945, Art. VII, Sec. I, Para. II (see now Ga. Const. 1983, Art. VII, Sec. I, Para. I), and was void. IBM Corp. v. Evans, 213 Ga. 333, 99 S.E.2d 220, 1957 Ga. LEXIS 375 (1957). Statutes void when statutes attempt to waive state’s right to tax. - To the extent that former Code 1933, §§ 15-301 through 15-303(see now O.C.G.A. §§ 50-2-22, 50-2-23, 50-2-23.1, 50-2-24) attempted to waive the state’s sovereign right to tax, the statutes were void. The petition, seeking to prevent taxation of private property located upon lands belonging to the United States, alleged no cause of action, and it was not error for the court to dismiss the cause on demurrer (now motion to dismiss). IBM Corp. v. Evans, 213 Ga. 333, 99 S.E.2d 220, 1957 Ga. LEXIS 375 (1957). Counties have right to tax private property located upon United States’ lands. - Former Code 1933, §§ 15-301 through 15-303 (see now O.C.G.A. §§ 502-22, 50-2-23, 50-2-23.1, 50-2-24) offended Ga. Const. 1945, Art. VII, Sec. I, Para. II (see now Ga. Const. 1983, Art. VII, Sec. I, Para. I), and were, to the extent that the statutes undertook to waive the sovereign
right of Georgia to tax, absolutely void. The sole ground upon which the petition seeks to defeat the county’s attempt to tax the private property located upon lands belonging to the United States being the abortive attempt by the legislature to waive the state’s right to tax, the petition alleges no cause of action, and the court did not err in sustaining the demurrers (now motion to dismiss) and dismissing the petition. IBM Corp. v. Evans, 213 Ga. 333, 99 S.E.2d 220, 1957 Ga. LEXIS 375 (1957). State taxation must not interfere with business of United States. - Former Code 1933, §§ 15-301 through 15-303 (see now O.C.G.A. §§ 50-2-22, 50-2-23, 50-2-23.1, 50-2-24) must be construed in pari materia with Ga. Const. 1945, Art. VII, Sec. I, Para. II (see now Ga. Const. 1983, Art. VII, Sec. I, Para. I). When thus construed, the statutes mean that the United States has no right to prevent taxation so long as such taxation in no ways interferes with the business of the United States. Taxing the private property could not conceivably interfere with the government’s business. IBM Corp. v. Evans, 213 Ga. 333, 99 S.E.2d 220, 1957 Ga. LEXIS 375 (1957). O.C.G.A. § 50-2-24 describes time of vesting of jurisdiction ceded in O.C.G.A. § 50-2-22. - Former Code 1933, § 15-301 (see now O.C.G.A. § 50-222) was a partial cession of jurisdiction; while former Code 1933, § 15-303 (see now O.C.G.A. § 50-2-24) described the time of vesting. Neither purported to condition state consent upon federal acceptance. DeKalb County v. Henry C. Beck Co., 382 F.2d 992, 1967 U.S. App. LEXIS 5106 (5th Cir. 1967).
RESEARCH REFERENCES Am. Jur. 2d. 71 Am. Jur. 2d, State and Local Taxation, §§ 143, 145. C.J.S. 84 C.J.S., Taxation, §§ 206, 207.
ALR. Applicability of statute or municipal regulations to contracts for performance of work on land owned or leased by federal government, 127 A.L.R. 827.