---
title: O.C.G.A. § 8-4-7. Taxation of leased property.
collection: code
id: 8-4-7
cite_as: O.C.G.A. § 8-4-7 (2025)
canonical_url: https://georgiacommons.org/code/8-4-7
md_url: https://georgiacommons.org/code/8-4-7.md
text_url: https://georgiacommons.org/code/8-4-7/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t7-t8-(v5)-2024-pdf.pdf?sfvrsn=6386add7_0#page=1081
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/8-4.md
previous: https://georgiacommons.org/code/8-4-6.md
next: https://georgiacommons.org/code/8-4-8.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: BUILDINGS AND HOUSING / CLEARANCE AND REHABILITATION OF BLIGHTED AREAS
---

# O.C.G.A. § 8-4-7. Taxation of leased property.

Any property which the authority leases to private corporations, individuals, or partnerships for development under a redevelopment plan shall have the same tax status as if such leased property were owned by such private corporations, individuals, or partnerships.

## History

Ga. L. 1946, p. 157, § 8.