{"data":{"id":"us-ga/o.c.g.a.-7-1-786","jurisdiction":"us-ga","citation":"O.C.G.A. § 7-1-786","heading":"Taxation.","body":"No savings and loan association with a home office in this state shall be assessed or subjected to taxation by the state or any county, municipality, or other political subdivision taxing authority on its franchise, capital, reserves, surplus, loans, shares, or accounts; except that any real property and any tangible personal property not hereinbefore specifically mentioned, which may be owned by it, shall be subject to taxation to the same extent, according to its value, as all other real and tangible personal property is taxed.","path":["TITLE 7 Banking And Finance","CHAPTER 1 Financial Institutions","Article 7 Building and Loan Associations and Savings and Loan Associations"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.07.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":"8df466f7fbf7c713c73c5750d54c1d0c3ebe7cd202829bcb607ed24a362e27b5","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-7-1-785","next":"us-ga/o.c.g.a.-7-1-787"},"notice":"GroundRules: Original legal text. Not legal advice."}