---
title: O.C.G.A. § 12-3-449. Authority and property exempt from taxation, levy and sale, garnishment, and attachment.
collection: code
id: 12-3-449
cite_as: O.C.G.A. § 12-3-449 (2025)
canonical_url: https://georgiacommons.org/code/12-3-449
md_url: https://georgiacommons.org/code/12-3-449.md
text_url: https://georgiacommons.org/code/12-3-449/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=252
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.
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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 / SAPELO ISLAND HERITAGE AUTHORITY
---

# O.C.G.A. § 12-3-449. Authority and property exempt from taxation, levy and sale, garnishment, and attachment.

As the authority will be performing valuable charitable and public functions and purposes in the exercise of the powers conferred upon it, the authority shall be required to pay no taxes or assessments by the state or by any county, municipality, authority, or political subdivision of this state upon any of the real or personal property acquired by it, or upon its activities in the operation or maintenance of any facility maintained or acquired by it, or upon any fees, rentals, or other charges for the use of such property or facilities, or upon any other income received by the authority. The said property, facilities, fees, rentals, charges, and income of the authority is exempt from levy and sale, garnishment, and attachment.

## History

Code 1981, § 12-3-449, enacted by Ga. L. 1983, p. 623, § 1.

## Code Commission Notes

Pursuant to Code Section 28-9-5, in 1992, a comma was inserted following ‘‘garnishment’’ in the second sentence.