---
title: O.C.G.A. § 48-5-351. Power to levy and collect taxes to pay benefits under teacher retirement systems.
collection: code
id: 48-5-351
cite_as: O.C.G.A. § 48-5-351 (2025)
canonical_url: https://georgiacommons.org/code/48-5-351
md_url: https://georgiacommons.org/code/48-5-351.md
text_url: https://georgiacommons.org/code/48-5-351/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=786
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/48-5.md
previous: https://georgiacommons.org/code/48-5-350.md
next: https://georgiacommons.org/code/48-5-352.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: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / MUNICIPAL TAXATION
---

# O.C.G.A. § 48-5-351. Power to levy and collect taxes to pay benefits under teacher retirement systems.

Each municipality may levy and collect taxes for the purpose of paying pensions and other benefits and costs under a teacher retirement system or systems.

## History

Ga. L. 1946, p. 24, § 1; Code 1933, § 91A-1506, enacted by Ga. L. 1978, p. 309, § 2.

## Cross References

Teachers Retirement System of Georgia, T. 47, C. 3.