Official Code of Georgia Annotated
Title 48. REVENUE AND TAXATION · Chapter 5. AD VALOREM TAXATION OF PROPERTY · Article 2. PROPERTY TAX EXEMPTIONS AND DEFERRAL · Part 2. TAX DEFERRAL FOR THE ELDERLY
48-5-82. Prohibition of clauses preventing applications for homestead tax deferral; exceptions.
Current through: Including Acts of the 2025 Regular Session of the General Assembly.
Except with respect to requirements dictated by federal law, rule, or regulation, no mortgage, deed to secure debt, or other agreement may contain a provision, clause, or statement which prohibits the owner from claiming a real property tax deferral on his homestead. Any such provision, clause, or statement executed on or after July 1, 1980, is void and unenforceable.
History
Code 1933, § 91A-2412, enacted by Ga. L. 1980, p. 1707, § 1.
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Current through: Including Acts of the 2025 Regular Session of the General Assembly.
Text read from t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, page 552; merge action: carried; file SHA-256 bb15f8d0d693.