---
title: O.C.G.A. § 33-36-16. Exemption from taxation of pool.
collection: code
id: 33-36-16
cite_as: O.C.G.A. § 33-36-16 (2025)
canonical_url: https://georgiacommons.org/code/33-36-16
md_url: https://georgiacommons.org/code/33-36-16.md
text_url: https://georgiacommons.org/code/33-36-16/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t33-ch23-65-(v25)-2020-pdf.pdf?sfvrsn=68297_0#page=713
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/33-36.md
previous: https://georgiacommons.org/code/33-36-15.md
next: https://georgiacommons.org/code/33-36-16.1.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 / GEORGIA INSURERS INSOLVENCY POOL
---

# O.C.G.A. § 33-36-16. Exemption from taxation of pool.

The pool shall be exempt from all license fees, income, franchise, privilege, occupation, or other taxes levied or assessed by the state, any municipality, county, or other political subdivision of the state, except state, county, or municipal taxes upon the real or personal property of the pool, which shall be assessed and taxed in the same manner as real property and personal property of other nonexempt persons.

## History

Ga. L. 1970, p. 700, § 14.