Georgia § 10-9-10 - Exemption of authority from taxation.
Full text of Georgia Official Code of Georgia Annotated § 10-9-10 — Exemption of authority from taxation., with citation guidance and answers to common questions.
§ 10-9-10. Exemption of authority from taxation.
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 or upon its activities in the development, construction, operation, or maintenance of any of the projects or 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 and shall not be subject to regulation of its activities in the acquisition, development, construction, operation, or maintenance of any of the projects or facilities acquired, developed, constructed, operated, or maintained by it by any county or municipal corporation of this state. The exemption from taxation provided for in this Code section shall include an exemption from sales and use tax on tangible personal property purchased by the authority for use exclusively by the authority. The revenue bonds or other evidence of indebtedness issued by the authority, their transfer, and the income therefrom shall at all times be exempt from taxation within this state by the state or its municipalities or political subdivisions. (Ga. L. 1974, p. 174, § 6; Code 1981, § 10-9-6 ; Code 1981, § 10-9-10 , enacted by Ga. L. 1982, p. 1122, § 1; Ga. L. 1989, p. 1195, § 4; Ga. L. 2007, p. 309, § 13/HB 219.) Law reviews. - For annual survey on local government law, see 71 Mercer L. Rev. 189 (2019).
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 10-9-10
What does Official Code of Georgia Annotated § 10-9-10 cover?
Section 10-9-10 ("Exemption of authority from taxation.") 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 § 10-9-10?
A common citation format is "Official Code of Georgia Annotated § 10-9-10" (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 § 10-9-10 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.