§ 13. Exemption from taxation.  


Latest version.
  • The exercise of the powers conferred upon the authority hereunder shall constitute an essential governmental function for a public purpose, and 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 and maintenance of property acquired by it or of buildings erected or acquired by it or any fees, rents, or other charges for the use of such property or buildings or other income received by the authority. The tax exemption herein provided shall not include an exemption from sales and use tax on property purchased by or for the use of the authority.

(2005 Ga. Laws (Act No. 215), page 3738, § 13)