§ 38-101. Authorized.

Latest version.

Pursuant to Ga. Const. art. VII, § II, ¶ III, 100 percent of the value of that tangible property defined in O.C.G.A. § 48-5-48.2 shall be exempt from ad valorem taxation, including all taxes levied for educational and state purposes.

(Res. of 10-8-85)

                    
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