2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 2 - Property Tax Exemptions and Deferral
Part 1 - Tax Exemptions
§ 48-5-50. Homestead Value Credited With Exemption; Approval of Correctness of Value, Exemption, and Difference

Universal Citation: GA Code § 48-5-50 (2020)

The value of the homestead as finally determined shall be credited with the homestead exemption provided by law. The homestead value, exemption, and difference, if any, shall be shown on the owner's tax return and the correctness of the value, exemption, and difference shall be approved on the return as provided by law.

(Ga. L. 1937-38, Ex. Sess., p. 145, § 10; Code 1933, § 91A-1114, enacted by Ga. L. 1978, p. 309, § 2.)

RESEARCH REFERENCES

C.J.S.

- 40 C.J.S., Homesteads, § 50.

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