---
title: O.C.G.A. § 20-2-540. Exemption of school property from levy and sale.
collection: code
id: 20-2-540
cite_as: O.C.G.A. § 20-2-540 (2025)
canonical_url: https://georgiacommons.org/code/20-2-540
md_url: https://georgiacommons.org/code/20-2-540.md
text_url: https://georgiacommons.org/code/20-2-540/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t20-ch1-2a-(v17)-2022-pdf.pdf?sfvrsn=9db936c6_0#page=600
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: EDUCATION / ELEMENTARY AND SECONDARY EDUCATION / PUBLIC SCHOOL PROPERTY AND FACILITIES / EXEMPTION FROM LEVY AND SALE
---

# O.C.G.A. § 20-2-540. Exemption of school property from levy and sale.

Each and every lot or parcel of land which has been or may hereafter be obtained by any county board of education or independent school district, together with any buildings erected thereon for school purposes and all school furniture, shall be exempt from levy and sale under any execution or other writ or order in the nature of an execution, provided that the lot of land so exempted shall not exceed ten acres; and if there is any excess over that number of acres, then that portion not to exceed ten acres most convenient for school purposes shall be exempt as provided in this Code section, the exempted portion to be set off by order of the county board or the boards of trustees of the independent school system.

## History

Ga. L. 1919, p. 288, § 116; Ga. L. 1926, Ex. Sess., p. 17, § 1; Code 1933, § 32-943; Ga. L. 1946, p. 206, § 7; Ga. L. 1992, p. 6, § 20.

## Cross References

Execution and judicial sales generally, T. 9, C. 13.