---
title: O.C.G.A. § 50-25-8. Tax exemption.
collection: code
id: 50-25-8
cite_as: O.C.G.A. § 50-25-8 (2025)
canonical_url: https://georgiacommons.org/code/50-25-8
md_url: https://georgiacommons.org/code/50-25-8.md
text_url: https://georgiacommons.org/code/50-25-8/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t50-ch13-40-(v38a)-2021-pdf.pdf?sfvrsn=1209d23f_0#page=542
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: STATE GOVERNMENT / GEORGIA TECHNOLOGY AUTHORITY
---

# O.C.G.A. § 50-25-8. Tax exemption.

It is found, determined, and declared that the creation of the authority and the carrying out of its corporate purposes are in all respects for the benefit of the people of this state and are public purposes and that the authority will be performing an essential governmental function in the exercise of the powers conferred upon it by this chapter. The authority shall be required to pay no taxes or assessments upon any property acquired or under its jurisdiction, control, possession, or supervision. The tax exemption provided for in this Code section shall include an exemption from all sales and use tax on property purchased or used by the authority.

## History

Code 1981, § 50-25-7, enacted by Ga. L. 1990, p. 1566, § 1; Code 1981, § 50-25-8, as redesignated by Ga. L. 1992, p. 1431, § 1; Ga. L. 2009, p. 153, § 1C/HB 473.

## Editor's Notes

Ga. L. 1992, p. 1431, § 1, effective July 1, 1992, redesignated former Code Section 50-25-8 as present Code Section 50-25-9, pertaining to jurisdiction of actions.