O.C.G.A.

O.C.G.A. § 8-3-8 (2019)

Exemption of authorities and their property from taxes and special assessments; payments in lieu of taxes and special assessments

✓ 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 property of an authority is declared to be public property used for essential public and governmental purposes and not for purposes of private or corporate benefit and income. That portion of any housing project subject to a private enterprise agreement contemplated by subparagraph (C) of paragraph (13.1) of Code Section 8-3-3 consisting of the eligible housing units therein that are occupied or reserved for occupancy by persons of low income is declared to be public property used for essential public and governmental purposes and not for purposes of private or corporate benefit or income. Therefore, an authority and its property, as well as only that portion of any housing project subject to a private enterprise agreement contemplated by subparagraph (C) of paragraph (13.1) of Code Section 8-3-3 consisting of the eligible housing units therein that are occupied or reserved for occupancy by persons of low income, shall be exempt from all taxes and special assessments of the city, the county, and the state or any political subdivision thereof, provided that, in lieu of such taxes or special assessments, an authority may agree to make payments to the city or the county or any such political subdivision for improvements, services, and facilities furnished by such city, county, or political subdivision for the benefit of a housing project; but in no event shall such payments exceed the estimated cost to such city, county, or political subdivision of the improvements, services, or facilities to be so furnished.

History

Ga. L. 1937, p. 210, § 21; Ga. L. 1996, p. 1417, § 3.

Annotations

JUDICIAL DECISIONS Constitutionality. - See Culbreth v. Southwest Ga. Regional Hous. Auth., 199 Ga. 183, 33 S.E.2d 684, 1945 Ga. LEXIS 286 (1945), overruled in part as stated in

Pass v. Athens Housing Authority, 368 Ga. App. 445, 890 S.E.2d 342, 2023 Ga. App. LEXIS 331 (2023).

OPINIONS OF THE ATTORNEY GENERAL “Property”. - Word “property” includes real and personal property. 1952-53 Ga. Op. Att’y Gen. 421. Funds as public funds. - Funds of a local housing authority held exclusively for a public purpose are public funds within the meaning of former Code 1933, §§ 89-812 and 89-813 (see now O.C.G.A. §§ 45-8-13 and 45-8-15). 1957 Ga. Op. Att’y Gen. 7. Payment of sums in lieu of taxes not required. - Language of Ga. L. 1937, p. 210, § 13 (see now O.C.G.A. § 8-3-8) indicates that there is nothing which would compel the housing authority to pay any sums in lieu of taxes. 1963-65 Ga. Op. Att’y Gen. 76. Housing authorities are exempt

from ad valorem taxation. 1960-61 Ga. Op. Att’y Gen. 9. Sales taxes. - Housing authorities are not exempt from the payment of state sales taxes upon purchases made by the housing authorities. 1952-53 Ga. Op. Att’y Gen. 476. Purchase and pledge of securities for repayment of deposit by state bank. - State bank may purchase obligations of a public housing agency and pledge those obligations as security for the repayment of a deposit of funds made with the bank by the housing agency provided the purchase of such obligations does not exceed 10 percent of the capital and unimpaired surplus of the bank. 1957 Ga. Op. Att’y Gen. 7.

RESEARCH REFERENCES C.J.S. 84 C.J.S. (Rev), Taxation, § 292 et seq. ALR. Exemption of property or bonds of

housing authority from taxation, 133 A.L.R. 365; 152 A.L.R. 239.

Notes of Decisions

Cited in 4 cases (3 in the last 5 years), 2004–2024 · leading case: Vakilzadeh Enter., Inc. v. Hous. Auth., 608 S.E.2d 724 (Ga. Ct. App. 2004).

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Vakilzadeh Enter., Inc. v. Hous. Auth., 608 S.E.2d 724 (Ga. Ct. App. 2004). · cites it 2× “2 OCGA §8-3-8. 3 OCGA§ 8-3-30 (a) (2). 4 OCGA§ 8-3-30 (a) (4).”

Christina Guy v. the Hous. Auth. of the City of Augusta (Ga. Ct. App. 2024). · cites it 4× “” OCGA § 8-3-8. (2) As for its purpose, the General Assembly authorized the creation of the Authority in order to address the “shortage of safe and sanitary dwelling accommodations available at rents which persons of low income can afford” because that shortage could not be…”

Keyron Pass v. Athens Hous. Auth. a/k/a Hous. Auth. of the City of Athens (Ga. Ct. App. 2023). · cites it 2× “OCGA § 8-3-8. With these provisions in mind, we examine the specifics of the housing authority at issue here.”

Charles W. Files v. the Hous. Authourity of the City of Douglas (Ga. Ct. App. 2023). · cites it 2× “OCGA § 8-3-8. 12 Wih these provisions in mind, we examine the specifics of the housing authority at issue here.”

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.