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2020 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
Universal Citation: GA Code § 47-7-123 (2020)
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.
(Ga. L. 1955, p. 338, § 4; Ga. L. 1993, p. 86, § 1.)
RESEARCH REFERENCES
ALR.
- Judicial review of decision, on merits, of claim upon public pension fund, 117 A.L.R. 1408.
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