---
title: O.C.G.A. § 50-9-13. Exemption from taxation.
collection: code
id: 50-9-13
cite_as: O.C.G.A. § 50-9-13 (2025)
canonical_url: https://georgiacommons.org/code/50-9-13
md_url: https://georgiacommons.org/code/50-9-13.md
text_url: https://georgiacommons.org/code/50-9-13/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t49-t50-ch1-12-(v38)-2023-pdf.pdf?sfvrsn=60c992b5_0#page=818
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 BUILDING AUTHORITY / GENERAL PROVISIONS
---

# O.C.G.A. § 50-9-13. Exemption from taxation.

It is found, determined, and declared that the creation of the authority and the carrying out of its corporate purpose are in all respects for the benefit of the people of this state and are a public purpose and the authority will be performing an essential governmental function in the exercise of the power conferred upon it by this article and Article 2 of this chapter. This state covenants with the holders of the bonds that the authority shall be required to pay no taxes or assessments upon any of the property acquired or leased by it or under its jurisdiction, control, possession, or supervision or upon its activities in the operation or maintenance of the buildings erected or acquired by it or any fees, rentals, or other charges for the use of such buildings or other income received by the authority and that the bonds of the authority, their transfer, and the income therefrom shall at all times be exempt from taxation within the state. The tax exemption provided in this Code section shall include an exemption from all sales and use tax on property purchased, leased, or used by the authority.

## History

Ga. L. 1951, p. 699, § 21; Ga. L. 1982, p. 3, § 50; Ga. L. 2010, p. 317, § 1/HB 333.