Benefits under this chapter shall not be subject to attachment, garnishment, levy, or other legal process against the firefighter, volunteer firefighter, or a designated beneficiary entitled to receive such benefits; nor shall such benefits or rights be assignable unless specifically provided for in this chapter. Benefits under this chapter are expressly declared to be exempt from any and all taxation, whether imposed by any state, county, municipality, or other political subdivision.
History. Ga. L. 1955, p. 339, § 12; Ga. L. 1962, p. 550, § 2; Ga. L. 1997, p. 1376, § 1.
Structure Georgia Code
Title 47 - Retirement and Pensions
Chapter 7 - Georgia Firefighters’ Pension Fund
Article 7 - Miscellaneous Provisions
§ 47-7-121. Vesting of Rights to Benefits
§ 47-7-123. Exemption of Assets of the Board From Taxation
§ 47-7-125. Availability of Records of Local Departments to Board; Confidentiality
§ 47-7-126. Penalty for False Statements or Falsified Records; Correction of Errors by the Board