---
title: O.C.G.A. § 31-7-118. Exemption from taxation.
collection: code
id: 31-7-118
cite_as: O.C.G.A. § 31-7-118 (2025)
canonical_url: https://georgiacommons.org/code/31-7-118
md_url: https://georgiacommons.org/code/31-7-118.md
text_url: https://georgiacommons.org/code/31-7-118/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t31-(v23)-2025-pdf.pdf?sfvrsn=da7ded69_0#page=407
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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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Session of the General Assembly of Georgia
heading_path: HEALTH / REGULATION AND CONSTRUCTION OF HOSPITALS AND OTHER HEALTH CARE FACILITIES / RESIDENTIAL CARE FACILITIES FOR THE ELDERLY AUTHORITIES
---

# O.C.G.A. § 31-7-118. Exemption from taxation.

(a) Each authority created under this article is created for nonprofit and public purposes, and it is found, determined, and declared that:

(1) The creation of each such authority and the carrying out of its corporate purposes are in all respects for the benefit of the people of this state;

(2) The authority is an institution of purely public charity and will be performing an essential governmental function in the exercise of the powers conferred upon it by this article; and for such reasons, the state covenants with the holders of the bonds issued under this article that the authority shall be required to pay no taxes or assessments imposed by the state or any of its counties, municipal corporations, political subdivisions, or taxing districts upon any property acquired by the authority or under its jurisdiction, control, possession, or supervision or leased by it to others or upon its activities in the operation or maintenance of any such property or on any income derived by the authority in the form of fees, recording fees, rentals, charges, purchase price, installments, or otherwise; and

(3) The bonds of the authority, their transfer, and the income derived therefrom shall at all times be exempt from taxation within the state.

(b) The tax exemption provided in this Code section shall not include any exemption from sales and use tax on property purchased by the authority or for use by the authority.

## History

Ga. L. 1980, p. 1466, § 12; Ga. L. 1985, p. 149, § 31.