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    • Legislation USA
    • Georgia Code
    • Title 47 - Retirement and Pensions
    • Chapter 7 - Georgia Firefighters’ Pension Fund
    • Article 7 - Miscellaneous Provisions
    • § 47-7-123. Exemption of Assets of the Board From Taxation

    Georgia Code
    Article 7 - Miscellaneous Provisions
    § 47-7-123. Exemption of Assets of the Board From Taxation

    The assets of the board, whether in the form of cash, securities, or real property, shall be deemed to be public property and exempt from any and all taxation, whether imposed by the state, or by any county, municipality, or political subdivision of this state.
    History. Ga. L. 1955, p. 338, § 4; Ga. L. 1993, p. 86, § 1.

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    Structure Georgia Code

    Georgia Code

    Title 47 - Retirement and Pensions

    Chapter 7 - Georgia Firefighters’ Pension Fund

    Article 7 - Miscellaneous Provisions

    § 47-7-120. Reduction of Benefits Upon Determination That Available Moneys Are Insufficient; Liability of Members of the Board for Such Reductions

    § 47-7-121. Vesting of Rights to Benefits

    § 47-7-122. Exemption of Benefits Under This Chapter From Garnishment, Attachment, or Other Process; Exemption From Taxation; Assignment of Such Benefits

    § 47-7-123. Exemption of Assets of the Board From Taxation

    § 47-7-124. Disposition of Funds Abandoned by Members Separated From the Service; Notice; Limitation on Asserting Certain Claims; Venue

    § 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

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