---
title: O.C.G.A. § 47-7-123. Exemption of assets of the board from taxation.
collection: code
id: 47-7-123
cite_as: O.C.G.A. § 47-7-123 (2025)
canonical_url: https://georgiacommons.org/code/47-7-123
md_url: https://georgiacommons.org/code/47-7-123.md
text_url: https://georgiacommons.org/code/47-7-123/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=459
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 Regular Session of the General Assembly
heading_path: RETIREMENT AND PENSIONS / GEORGIA FIREFIGHTERS’ PENSION FUND / MISCELLANEOUS PROVISIONS
---

# O.C.G.A. § 47-7-123. Exemption of assets of the board from taxation.

The assets of the board, whether in the form of cash, securities, or real property, shall be deemed to be public property and exempt from any and all taxation, whether imposed by the state, or by any county, municipality, or political subdivision of this state.

## History

Ga. L. 1955, p. 338, § 4; Ga. L. 1993, p. 86, § 1.