---
title: O.C.G.A. § 44-13-107. Exempted property subject to levy and sale for purchase money and taxes.
collection: code
id: 44-13-107
cite_as: O.C.G.A. § 44-13-107 (2025)
canonical_url: https://georgiacommons.org/code/44-13-107
md_url: https://georgiacommons.org/code/44-13-107.md
text_url: https://georgiacommons.org/code/44-13-107/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t44-ch8-15-(v32)-2022-pdf.pdf?sfvrsn=9e9e06de_0#page=405
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/44-13.md
previous: https://georgiacommons.org/code/44-13-106.md
next: https://georgiacommons.org/code/44-13-108.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: PROPERTY / EXEMPTIONS FROM LEVY AND SALE / STATUTORY EXEMPTIONS
---

# O.C.G.A. § 44-13-107. Exempted property subject to levy and sale for purchase money and taxes.

Property exempted from levy and sale as provided for in this article shall not be exempt from levy and sale for the purchase money or for the state and county or municipal taxes.

## History

Ga. L. 1874, p. 19, § 1; Code 1882, § 2046a; Civil Code 1895, § 2873; Civil Code 1910, § 3423; Code 1933, § 51-1502.