Georgia Code
Chapter 10 - Assets and Liabilities
§ 33-10-17. Valuation of Mortgage Reserves

Mortgages on real property referred to in subsection (a) of Code Section 33-10-16 shall be valued in an amount not exceeding the acquisition cost of the real property covered thereby or 90 percent of the fair value of the real property, whichever is less.
History. Code 1933, § 56-916, enacted by Ga. L. 1960, p. 289, § 1; Ga. L. 2019, p. 337, § 1-61/SB 132.
The 2019 amendment, effective July 1, 2019, substituted “Mortgages on real property” for “Purchase money mortgages on real property” at the beginning of this Code section.