--- title: O.C.G.A. § 53-1-11. Value. collection: code id: 53-1-11 cite_as: O.C.G.A. § 53-1-11 (2025) canonical_url: https://georgiacommons.org/code/53-1-11 md_url: https://georgiacommons.org/code/53-1-11.md text_url: https://georgiacommons.org/code/53-1-11/text source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t52-t53-(v40)-2021-pdf.pdf?sfvrsn=d23ba203_0#page=225 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/53-1.md previous: https://georgiacommons.org/code/53-1-10.md next: https://georgiacommons.org/code/53-1-12.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: WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES / GENERAL PROVISIONS / ADVANCEMENTS --- # O.C.G.A. § 53-1-11. Value. Every advancement shall be valued without interest at its value at the time of the transfer unless a value or an interest rate is specified in writing at the time of acceptance or in the transferor’s will. ## History Code 1981, § 53-1-11, enacted by Ga. L. 1996, p. 504, § 10. ## Law Reviews For article, ‘‘The Time Gap in Wills: Shifting Assets and Shrinking Estates — Obsolescence and Testamentary Planning in Georgia,’’ see 6 Ga. L. Rev. 649 (1972). For article discussing concept of advancements, see 10 Ga. L. Rev. 447 (1976).