Georgia Code
Chapter 3 - Year’s Support
§ 53-3-4. “Homestead” Defined; Taxes and Tax Liens

History. Code 1981, § 53-3-4 , enacted by Ga. L. 1996, p. 504, § 10; Ga. L. 1998, p. 1586, § 12; Ga. L. 2016, p. 349, § 1/HB 547; Ga. L. 2020, p. 377, § 1-5/HB 865.
The 2020 amendment, effective January 1, 2021, added the proviso at the end of paragraph (b)(1); and added the proviso at the end of paragraph (b)(2).
Law reviews.
For annual survey of wills, trusts, guardianships, and fiduciary administration, see 68 Mercer L. Rev. 321 (2016).