Georgia § 48-5-55 - Continuation of constitutional exemptions from ad valorem taxes.
Full text of Georgia Official Code of Georgia Annotated § 48-5-55 — Continuation of constitutional exemptions from ad valorem taxes., with citation guidance and answers to common questions.
§ 48-5-55. Continuation of constitutional exemptions from ad valorem taxes.
Exemptions from ad valorem taxation granted by or pursuant to constitutional amendments other than general constitutional amendments of state-wide application, which exemptions were in effect on June 30, 1983, are continued in effect as statutory law until otherwise provided for by law. The provisions of this part shall not prohibit any otherwise lawful local Act from granting exemptions from ad valorem taxes other than state ad valorem taxes, which exemptions are in addition to or in place of the exemptions granted pursuant to this part. (Code 1981, § 48-5-55 , enacted by Ga. L. 1984, p. 1058, § 7.) Editor's notes. - Ga. L. 1984, p. 1058, § 9, not codified by the General Assembly, provided as follows: "In the event of any conflict between this Act and any other Act of the 1984 General Assembly the provisions of such other Act shall control over the provisions of this Act."
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 48-5-55
What does Official Code of Georgia Annotated § 48-5-55 cover?
Section 48-5-55 ("Continuation of constitutional exemptions from ad valorem taxes.") 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 § 48-5-55?
A common citation format is "Official Code of Georgia Annotated § 48-5-55" (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 § 48-5-55 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.