{"data":{"id":"us-ga/o.c.g.a.-48-5-55","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-55","heading":"Continuation of constitutional exemptions from ad valorem taxes.","body":"(a) 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.\n(b) 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.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 2 Property Tax Exemptions and Deferral","PART 1 Tax Exemptions"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"77438e73e14024ddff7d0c354a4be5bc7f69a4d9a67b06049761ad29568213d7","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-54","next":"us-ga/o.c.g.a.-48-5-56"},"notice":"GroundRules: Original legal text. Not legal advice."}