GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 5. AD VALOREM TAXATION OF PROPERTY |
Article 2. PROPERTY TAX EXEMPTIONS AND DEFERRAL |
Part 2. TAX DEFERRAL |
Section 48-5-82. Prohibition of clauses preventing applications for homestead tax deferral; exceptions
Latest version.
- 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.
Code 1933, § 91A-2412, enacted by Ga. L. 1980, p. 1707, § 1.