---
title: O.C.G.A. § 12-3-405. Exemption from taxation.
collection: code
id: 12-3-405
cite_as: O.C.G.A. § 12-3-405 (2025)
canonical_url: https://georgiacommons.org/code/12-3-405
md_url: https://georgiacommons.org/code/12-3-405.md
text_url: https://georgiacommons.org/code/12-3-405/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t12-(v10)-2021-pdf.pdf?sfvrsn=67595359_0#page=238
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/12-3.md
previous: https://georgiacommons.org/code/12-3-404.md
next: https://georgiacommons.org/code/12-3-406.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: CONSERVATION AND NATURAL RESOURCES / PARKS, HISTORIC AREAS, MEMORIALS, AND RECREATION / PUBLIC AUTHORITIES / OCONEE RIVER GREENWAY AUTHORITY
---

# O.C.G.A. § 12-3-405. Exemption from taxation.

It is found, determined, and declared that the creation of the authority and the carrying out of its corporate purposes are in all respects for the benefit of the people of this state and constitute a public purpose and that the authority will be performing an essential governmental function in the exercise of the powers conferred upon it by this part. The State of Georgia covenants that the authority shall be required to pay no taxes or assessments upon any of the property acquired by it or under its jurisdiction, control, possession, or supervision or upon its activities in the operation or maintenance of the facilities erected, maintained, or acquired by it or any fees, rentals, or other charges for the use of such facilities or other income received by the authority; provided, however, that in no event shall the exemptions granted in this Code section extend to any lessee or other private person or entity.

## History

Code 1981, § 12-3-405, enacted by Ga. L. 2002, p. 820, § 1.