O.C.G.A. § 44-13-3 (2019)
Supplementation of exemption
It shall be the right of the applicant to supplement his exemption by adding to an amount already set apart, which amount is less than the whole amount of the exemption allowed by this article, enough to make his exemption equal to the whole amount allowed by resorting to the methods for setting apart and valuation of the exemptions provided in this chapter. The proceedings shall be in all respects the same.
History
Ga. L. 1878-79, p. 99, § 2; Code 1882, § 2039c; Civil Code 1895, § 2865; Civil Code 1910, § 3415; Code 1933, § 51-1201; Code 1981, § 44-13-4; Code 1981, § 4413-3, as redesignated by Ga. L. 1983, p. 1170, § 2.
Annotations
Editor’s notes. Ga. L. 1983, p. 1170, § 2, effective July
1, 1983, redesignated former Code Section 44-13-4 as this Code section. The 1983 Act also redesignated former Code Section 4413-3, relating to application for exemption by spouse, as present Code Section 4413-2.
JUDICIAL DECISIONS Definition. - A supplemental homestead is not realty after personalty, or personalty after realty, but both or either after both, or one after a previous one of like kind. Dickinson v. Haralson, 61 Ga. 526, 1878 Ga. LEXIS 174 (1878). A second homestead is not valid as a
supplemental exemption, under the provisions of O.C.G.A. § 44-13-3. First Nat’l Bank v. Massengill, 80 Ga. 333, 5 S.E. 100, 1887 Ga. LEXIS 395 (1887); Darlington v. Belt, 12 Ga. App. 522, 77 S.E. 653, 1913 Ga. App. LEXIS 621 (1913).
RESEARCH REFERENCES Am. Jur. 2d. 31 Am. Jur. 2d, Exemptions, § 129.