Georgia § 2-3-6 - Public purpose of authority; tax and assessment exemptions.
Full text of Georgia Official Code of Georgia Annotated § 2-3-6 — Public purpose of authority; tax and assessment exemptions., with citation guidance and answers to common questions.
§ 2-3-6. Public purpose of authority; tax and assessment exemptions.
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 constitute a public purpose and that the authority will be performing an essential governmental function in the exercise of the powers conferred upon it by this chapter. The State of Georgia covenants that the authority shall be required to pay no taxes or assessments upon any of the property acquired by it or under its jurisdiction, control, possession, or supervision or upon its activities in the operation or maintenance of the facilities erected, maintained, or acquired by it or any fees, rentals, or other charges for the use of such facilities or other income received by the authority; provided, however, in no event shall the exemptions granted in this Code section extend to any lessee or other private person or entity. (Code 1981, § 12-3-475, enacted by Ga. L. 1985, p. 801, § 1; Code 1981, § 2-3-6 , as redesignated by Ga. L. 2011, p. 261, § 4/HB 125.) Code Commission notes. - Pursuant to Code Section 28-9-5, in 2011, "this chapter" was substituted for "this part" at the end of the first sentence.
Frequently Asked Questions About Georgia § 2-3-6
What does Official Code of Georgia Annotated § 2-3-6 cover?
Section 2-3-6 ("Public purpose of authority; tax and assessment exemptions.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 2-3-6?
A common citation format is "Official Code of Georgia Annotated § 2-3-6" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 2-3-6 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.