---
title: O.C.G.A. § 33-15-83. Exemption from taxation.
collection: code
id: 33-15-83
cite_as: O.C.G.A. § 33-15-83 (2025)
canonical_url: https://georgiacommons.org/code/33-15-83
md_url: https://georgiacommons.org/code/33-15-83.md
text_url: https://georgiacommons.org/code/33-15-83/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t33-ch1-22-(v24)-2020-pdf.pdf?sfvrsn=a873240d_0#page=745
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/33-15.md
previous: https://georgiacommons.org/code/33-15-82.md
next: https://georgiacommons.org/code/33-15-100.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: INSURANCE / FRATERNAL BENEFIT SOCIETIES / ASSETS AND INVESTMENTS
---

# O.C.G.A. § 33-15-83. Exemption from taxation.

Every society organized or licensed under this chapter is declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all and every state, county, district, municipal, and school taxes other than taxes on real estate and office equipment.

## History

Code 1981, § 33-15-83, enacted by Ga. L. 1993, p. 1744, § 1.

## Law Reviews

For survey of 1995 Eleventh Circuit cases on federal taxation, see 47 Mercer L. Rev. 879 (1996). For survey of 2004 Eleventh Circuit cases on federal taxation, see 56 Mercer L. Rev. 1287 (2005).