Section 53-3-4. Taxes and tax liens

   In solvent and insolvent estates, all taxes and liens for taxes accrued for years prior to the year of the decedent's death against the real property set apart and against any equity of redemption applicable to the real property set apart shall be divested as if the entire title were included in the year's support. Additionally, as elected in the petition, property taxes accrued in the year of the decedent's death or in the year in which the petition for year's support is filed or, if the petition is filed in the year of the decedent's death, in the year following the filing of the petition, shall be divested if the real property is set apart for year's support.

Code 1981, § 53-3-4, enacted by Ga. L. 1996, p. 504, § 10; Ga. L. 1998, p. 1586, § 12.