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Official Code of Georgia Annotated

Title 44. PROPERTY · Chapter 13. EXEMPTIONS FROM LEVY AND SALE · Article 1. CONSTITUTIONAL EXEMPTIONS · Part 1. IN GENERAL

44-13-20. Reversion of property set apart for spouse, children, or dependents.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. Property set apart pursuant to Code Section 44-13-2 for a spouse, for a spouse and minor children, for minor children alone, or for dependents of a debtor (1) upon the death of the spouse or the spouse’s remarriage, when set apart to the spouse alone, (2) upon the attaining of the age of 18 by the minor children or their emancipation during minority, when set apart for the minor children, (3) upon the death or remarriage of the spouse and the attaining of the age of 18 by the minor children or the emancipation of the minor children, when set apart to the spouse and minor children, and (4) upon a former dependent person’s no longer being eligible to be claimed by the debtor as a dependent for income tax purposes pursuant to Code Section 48-7-26, shall revert to the estate from which it was set apart unless it was sold or reinvested pursuant to this article, in which case this Code section shall apply to and follow all the reinvestments unless the fee simple has been sold as provided in this article.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1868, p. 27, § 10; Ga. L. 1869, p. 25, § 1; Code 1873, § 2024; Ga. L. 1876, p. 48, § 6; Code 1882, § 2024; Civil Code 1895, § 2846; Civil Code 1910, § 3396; Code 1933, § 51-705; Code 1981, § 44-13-21; Code 1981, § 44-13-20, as redesignated by Ga. L. 1983, p. 1170, § 2; Ga. L. 2006, p. 141, § 8/HB 847.

Editor's notes

Ga. L. 1983, p. 1170, § 2, effective July 1, 1983, redesignated former Code Section 44-13-21 as this Code section. The 1983 Act also redesignated former Code Section 44-13-20, relating to costs of proceedings, as present Code Section 44-13-19.

Cross references

Emancipation of minors, T. 15, C. 11, Art. 6.

Law reviews

For article on 2006 amendment of this Code section, see 23 Ga. St. U. L. Rev. 79 (2006).

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t44-ch8-15-(v32)-2022-pdf.pdf, Volume V32, 2022 edition, pages 363 to 364; merge action: carried; file SHA-256 02e72213893a.

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O.C.G.A. § 44-13-20. Reversion of property set apart for spouse, children, or dependents. | Georgia Commons