Property set apart pursuant to Code Section 44-13-2 for a spouse, for a spouse and minor children, for minor children alone, or for dependents of a debtor (1) upon the death of the spouse or the spouse’s remarriage, when set apart to the spouse alone, (2) upon the attaining of the age of 18 by the minor children or their emancipation during minority, when set apart for the minor children, (3) upon the death or remarriage of the spouse and the attaining of the age of 18 by the minor children or the emancipation of the minor children, when set apart to the spouse and minor children, and (4) upon a former dependent person’s no longer being eligible to be claimed by the debtor as a dependent for income tax purposes pursuant to Code Section 48-7-26, shall revert to the estate from which it was set apart unless it was sold or reinvested pursuant to this article, in which case this Code section shall apply to and follow all the reinvestments unless the fee simple has been sold as provided in this article.
History. Ga. L. 1868, p. 27, § 10; Ga. L. 1869, p. 25, § 1; Code 1873, § 2024; Ga. L. 1876, p. 48, § 6; Code 1882, § 2024; Civil Code 1895, § 2846; Civil Code 1910, § 3396; Code 1933, § 51-705; Code 1981, § 44-13-21 ; Code 1981, § 44-13-20 , as redesignated by Ga. L. 1983, p. 1170, § 2; Ga. L. 2006, p. 141, § 8/HB 847.
The 2006 amendment, effective July 1, 2006, near the middle of this Code section, substituted “18” for “majority” twice and substituted “emancipation” for “marriage” twice.
Cross references.
Emancipation of minors, T. 15, C. 11, Art. 6.
Editor’s notes.
Ga. L. 1983, p. 1170, § 2, effective July 1, 1983, redesignated former Code Section 44-13-21 as this Code section. The 1983 Act also redesignated former Code Section 44-13-20, relating to costs of proceedings, as present Code Section 44-13-19.
Law reviews.
For article on 2006 amendment of this Code section, see 23 Ga. St. U. L. Rev. 79 (2006).
Structure Georgia Code
Chapter 13 - Exemptions From Levy and Sale
Article 1 - Constitutional Exemptions
§ 44-13-1. Amount of Exemption; Who May Claim Exemption; What Charges Enforceable
§ 44-13-1.1. “Dependent” Defined
§ 44-13-3. Supplementation of Exemption
§ 44-13-5. Survey of Lands in Different County
§ 44-13-6. Duty to Provide Full Schedule of Property; Effect of Fraudulent Omissions
§ 44-13-7. Publication of Notice of Application; Form
§ 44-13-8. Written Notice to Creditors; How Given
§ 44-13-9. Time Fixed by Notice for Hearing
§ 44-13-12. Objections to Schedule
§ 44-13-15. How Cash Exempted; Investment in Personalty
§ 44-13-16. Sale of Exempted Property for Reinvestment; Procedure; Effect
§ 44-13-18. Disposition of Rents and Profits Arising From Exempted Property
§ 44-13-19. Costs of Proceedings
§ 44-13-20. Reversion of Property Set Apart for Spouse, Children, or Dependents