2023 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607)
Article 2 - PROPERTY TAX EXEMPTIONS AND DEFERRAL (§§ 48-5-40 — 48-5-84)
Part 1 - TAX EXEMPTIONS (§§ 48-5-40 — 48-5-56)
Section 48-5-55 - Continuation of constitutional exemptions from ad valorem taxes

Universal Citation:
GA Code § 48-5-55 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

  • (a) Exemptions from ad valorem taxation granted by or pursuant to constitutional amendments other than general constitutional amendments of state-wide application, which exemptions were in effect on June 30, 1983, are continued in effect as statutory law until otherwise provided for by law.
  • (b) The provisions of this part shall not prohibit any otherwise lawful local Act from granting exemptions from ad valorem taxes other than state ad valorem taxes, which exemptions are in addition to or in place of the exemptions granted pursuant to this part.

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