---
title: O.C.G.A. § 47-5-25. Valuation of assets of the retirement system.
collection: code
id: 47-5-25
cite_as: O.C.G.A. § 47-5-25 (2025)
canonical_url: https://georgiacommons.org/code/47-5-25
md_url: https://georgiacommons.org/code/47-5-25.md
text_url: https://georgiacommons.org/code/47-5-25/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t47-(v35)-2010-pdf.pdf?sfvrsn=7d4bbd90_0#page=388
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/47-5.md
previous: https://georgiacommons.org/code/47-5-24.md
next: https://georgiacommons.org/code/47-5-26.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: RETIREMENT AND PENSIONS / GEORGIA MUNICIPAL EMPLOYEES BENEFIT SYSTEM / ADMINISTRATION AND MANAGEMENT OF THE ASSETS OF THE BENEFIT SYSTEM
---

# O.C.G.A. § 47-5-25. Valuation of assets of the retirement system.

The board of trustees shall prescribe in its bylaws the method of valuation of assets, which method shall be in accordance with acceptable accounting practices in use by corporate trustees.

## History

Ga. L. 1965, p. 421, § 18.