O.C.G.A.
O.C.G.A.

O.C.G.A. § 44-13-43 (2019)

Spouse or dependent claiming exemption for debtor may not claim own exemption

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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A person eligible under Code Section 44-13-2 to claim a debtor’s exemption as a spouse or dependent of the debtor may not, during the time the debtor’s exemption is allowed that person as spouse or dependent, be granted an exemption in that person’s own right under this article.

History

Code 1981, § 44-13-43, enacted by Ga. L. 1983, p. 1170, § 2.

PART 3 LEVY ON AND SALE OF EXEMPTED REAL PROPERTY

Annotations

Editor’s notes. Section 1 of Ga. L. 1983, p. 1170, which amended Code Sections 44-13-60, 44-1362, and 44-13-63 and reenacted Code Section 44-13-61 without change, provided in

§ 1, not codified by the General Assembly, that: “It is the intent of this Act to implement certain changes required by Article I, Section I, Paragraph XXVI of the Constitution of the State of Georgia.”

OPINIONS OF THE ATTORNEY GENERAL Levy for delinquent motor vehicle ad valorem taxes can be executed

against homestead. 1968 Op. Att’y Gen. No. 68-146.

RESEARCH REFERENCES ALR. Right of creditor to attach bankrupt’s

exempt property after discharge in bankruptcy, 55 A.L.R. 303.