O.C.G.A. § 44-13-107 (2019)

Annotations

JUDICIAL DECISIONS Personalty set apart is not subject to levy and sale except for purchase money and taxes under O.C.G.A. § 44-13-107. Gray Bros. v. Higgs, 18 Ga. App. 22, 88 S.E. 709, 1916 Ga. App. LEXIS 85 (1916). See also Moseman v. Comer, 160 Ga. 106, 127 S.E. 406, 1925 Ga. LEXIS 96 (1925). O.C.G.A. § 44-13-107 limits the right of a creditor to claim the security of after-acquired property only if such property is acquired within ten days of the execution of the promissory note. Smathers v. Fulton Fed. Sav. & Loan Ass’n, 653 F.2d 977, 1981 U.S. App. LEXIS 18429 (5th Cir. 1981). Consumer goods may not be made subject to a deed to secure debt unless they are acquired within ten days of the execution of the deed. Smathers v. Fulton Fed. Sav. & Loan Ass’n, 653 F.2d 977, 1981 U.S. App. LEXIS 18429 (5th Cir. 1981). Lender not required to include as security interest anything of no value to borrower. - The law does not require

that a lender include as a security interest on the disclosure statement anything which has no value to the borrower. Smathers v. Fulton Fed. Sav. & Loan Ass’n, 653 F.2d 977, 1981 U.S. App. LEXIS 18429 (5th Cir. 1981). A borrower may not claim a homestead exemption against a purchase money security deed holder. Smathers v. Fulton Fed. Sav. & Loan Ass’n, 653 F.2d 977, 1981 U.S. App. LEXIS 18429 (5th Cir. 1981). Mortgage. - O.C.G.A. § 44-13-107 applies to a mortgage executed for the purchase money of land prior to its passage. Harris v. Glenn, 56 Ga. 94, 1876 Ga. LEXIS 215 (1876). Mortgage lien. - A mortgage lien given to a merchant for supplies, fertilizer, etc., to enable the mortgagor to make a crop, is not superior to the statutory exemption, and the personal property so set apart as exempt is not subject to be seized and sold under an execution issued on a foreclosure of the mortgage. Jones v. Spill-

ers, 9 Ga. App. 473, 71 S.E. 777, 1911 Ga. App. LEXIS 187 (1911). Lien survives discharge. - When a debtor filed the debtor’s 2008 state income tax return four days after the filing of the debtor’s Chapter 7 case, the debtor’s tax liability for that year was excepted from discharge under U.S.C. § 523(a)(1)(B)(i). Even though the debtor’s liability for the year 2007 was subject to discharge, the Georgia Department of Revenue’s tax lien survived the discharge and attached to any exempt property of the debtor. Wellborn v. Ga. Dep’t of Revenue (In re Wellborn), No. G12-20748REB, 2012 Bankr. LEXIS 4632 (Bankr. N.D. Ga. Aug. 20, 2012). Landlord’s lien for rent. - The landlord’s special lien for rent upon the crops raised on the rented premises is superior to an exemption set apart in such crops under the provisions of O.C.G.A. § 44-13-

107. Shirling v. Kennon, 119 Ga. 501, 46 S.E. 630, 1904 Ga. LEXIS 252 (1904). A landlord’s lien for supplies is superior to an exemption in the crops, being in the nature of purchase money. Moseman v. Comer, 160 Ga. 106, 127 S.E. 406, 1925 Ga. LEXIS 96 (1925). Debt for fertilizers. - Land exempted is not subject to a debt for fertilizers used thereon. Wilcox, Ives & Co. v. Cowart, 110 Ga. 320, 35 S.E. 283, 1900 Ga. LEXIS 417 (1900). See also Watson v. Williams, 110 Ga. 321, 35 S.E. 344, 1900 Ga. LEXIS 418 (1900). Lien for keep of horse. - A horse upon which a livery stable keeper claimed a lien for its keep, but which was subsequently set apart to the claimant as the head of a family, was exempt from levy and sale under the lien. Gray Bros. v. Higgs, 18 Ga. App. 22, 88 S.E. 709, 1916 Ga. App. LEXIS 85 (1916).

OPINIONS OF THE ATTORNEY GENERAL Motor vehicle taxes. - The levy for delinquent motor vehicle ad valorem

taxes can be executed against the homestead. 1968 Op. Att’y Gen. No. 68-146.

RESEARCH REFERENCES Am. Jur. 2d. 31 Am. Jur. 2d, Exemptions, §§ 120 et seq., 122, 125, 147. 40 Am. Jur. 2d, Homesteads, §§ 98-102, 110, 166.

C.J.S. 40 C.J.S., Homesteads, §§ 1, 6, 57 et seq., 174.