O.C.G.A. § 48-5-82: Prohibition of clauses preventing applications for homestead tax deferral; exceptions.
Where this section sits in the code
- 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
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.
Collected 2026-09-17T19:34:57Z. Source file · JSON