§ 9-94. Renewal of exemption.

The exemption shall be claimed and returned as provided in O.C.G.A. § 48-5-50.1. The exemption shall be automatically renewed from year to year as long as the owner occupies the residence as a homestead and the owner certifies when requested by the tax commissioner of Fulton County or the designee thereof that the owner occupies the residence as a homestead. It shall be the duty of any person granted the homestead exemption under this Act to notify the tax commissioner of Fulton County or the designee thereof in the event that person for any reason becomes ineligible for that exemption. Any person who, as of January 1 of the year immediately preceding the year the homestead exemption provided under this Act first becomes applicable, has applied for and is eligible for a homestead exemption from City of Atlanta ad valorem taxes shall be eligible for the exemption granted under this Act without further application if that person has applied for and been eligible for the immediately preceding year for such exemption.

(1992 Ga. Laws, page 7007, § 4)