O.C.G.A. § 45-8-15: Deposit of funds in banks or depositories — Lien in favor of public body on bank assets; deposit as trust fund.

Upon any deposit of public funds being made in any bank, whether designated as a depository or not, there shall arise in favor of the public body to which such fund belongs a lien on all the assets of said bank, superior to all other liens, for the amount of such funds. Upon being deposited in any bank, all funds of any public body shall be deemed to be held as a trust fund.