---
title: O.C.G.A. § 36-61-14. Exemption of property from execution, levy, and sale; tax exemption.
collection: code
id: 36-61-14
cite_as: O.C.G.A. § 36-61-14 (2025)
canonical_url: https://georgiacommons.org/code/36-61-14
md_url: https://georgiacommons.org/code/36-61-14.md
text_url: https://georgiacommons.org/code/36-61-14/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t36-ch60-92-(v27a)-2025-pdf.pdf?sfvrsn=1fad51cc_0#page=94
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/36-61.md
previous: https://georgiacommons.org/code/36-61-13.md
next: https://georgiacommons.org/code/36-61-15.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Session of the General Assembly of Georgia
heading_path: LOCAL GOVERNMENT / Provisions Applicable to Counties and Municipal Corporations / URBAN REDEVELOPMENT
---

# O.C.G.A. § 36-61-14. Exemption of property from execution, levy, and sale; tax exemption.

(a) All property of a municipality or county, including funds owned or held by it for the purposes of this chapter, shall be exempt from levy and sale by virtue of an execution, and no execution or other judicial process shall issue against the same, nor shall judgment against a municipality or county be a charge or lien upon such property; provided, however, that this Code section shall not apply to or limit the right of obligees to pursue any remedies for the enforcement of any pledge or lien given pursuant to this chapter by a municipality or county on its rents, fees, grants, or revenues from urban redevelopment projects.

(b) The property of a municipality, county, or any other public body, acquired or held for the purpose of this chapter, is declared to be public property used for essential public and governmental purposes and such property shall be exempt from all taxes of the municipality, the county, the state, or any political subdivision thereof. Such tax exemption shall terminate when the municipality or county sells, leases, or otherwise disposes of property in an urban redevelopment area to a purchaser or lessee who or which is not a public body.

## History

Ga. L. 1955, p. 354, § 12; Ga. L. 2015, p. 1329, § 7/SB 4.