O.C.G.A.

O.C.G.A. § 52-2-37 (2019)

Creation of authority and carrying out of authority’s corporate purpose as constituting a public purpose; covenant with bondholders as to tax-exempt status of authority’s property

✓ 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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It is found, determined, and declared that the creation of the authority and the carrying out of its corporate purpose is in all respects for the benefit of the people of this state and is a public purpose and that the authority will be performing an essential governmental function in the exercise of the power conferred upon it by this chapter; and this state covenants with the holders of the bonds that the authority shall be required to pay no taxes or assessments upon any of the property acquired by it or under its jurisdiction, control, possession, or supervision or upon its activities in the operation or maintenance of the facilities erected, maintained, or acquired by it or any fees, rentals, or other charges for the use of such facilities or other income received by the authority and that the bonds of the authority, their transfer, and the income therefrom shall at all times be exempt from taxation within the state. The exemption from taxation provided for in this Code section shall include an exemption from sales and use tax on tangible personal property purchased by the authority for use exclusively by the authority.

History

Ga. L. 1945, p. 464, § 15; Ga. L. 1970, p. 629, § 1; Ga. L. 2007, p. 309, § 15/HB 219.

Annotations

JUDICIAL DECISIONS Cited in State Ports Auth. v. Arnall, 201 Ga. 713, 41 S.E.2d 246 (1947); International Longshoremen’s Ass’n v. Georgia

Port Auth., 217 Ga. 712, 124 S.E.2d 733 (1962).

OPINIONS OF THE ATTORNEY GENERAL Georgia Ports Authority is subject to the sales and use tax. 1969 Op. Att’y

Gen. No. 69-324 (rendered prior to 2007 amendment).

RESEARCH REFERENCES ALR. - Bond or warrant of governmental subdivision as subject of taxation or exemption, 44 A.L.R. 510.

Notes of Decisions

Cited in 5 cases, 1993–2018 · leading case: Ga. Ports Auth. v. Lawyer, 821 S.E.2d 22 (Ga. 2018).

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Ga. Ports Auth. v. Lawyer, 821 S.E.2d 22 (Ga. 2018). · cites it 4× “" OCGA § 52-2-37. Georgia law clothes the Ports Authority with certain prerogatives, obligations, and privileges that suggest that it functions as an arm of the State, including: the power to acquire real property or rights of easement by "condemnation of property for public…”

Hines v. Georgia Ports Auth., 604 S.E.2d 189 (Ga. 2004). · cites it 4× “35 OCGA § 52-2-37. 36 OCGA§ 52-2-5. But see Vogt v.”

Georgia Ports Auth. v. Hutchinson, 434 S.E.2d 791 (Ga. Ct. App. 1993). · cites it 4× “will be performing an essential governmental function," of such importance that the Ports Authority is even made exempt from all taxes and levies by the State.”

Miller v. Georgia Ports Auth., 460 S.E.2d 100 (Ga. Ct. App. 1995). · cites it 4× “NOTES [1] As to hospital authorities, see OCGA § 31-7-75 and as to the Ports Authority, see OCGA § 52-2-37.”

Georgia Ports Auth. v. Lawyer, 304 Ga. 667 (Ga. 2018). · cites it 4× “” OCGA § 52-2-37. Georgia law clothes the Ports Authority with certain prerogatives, obligations, and privileges that suggest that it functions as an arm of the State, including: the power to acquire real property or rights of easement by “condemnation of property for public…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.