Jones v. Johnson

(After stating the foregoing facts.) Code (Ann. Supp.) § 92-232 defines a homestead as “real property owned by the applicant on January 1st of the taxable year and who is in possession thereof and upon which said applicant resides and the land immediately surrounding said residence and to which he or she has a right to said possession under a bona fide claim of ownership.” (Italics ours.)

The homestead is limited in various respects, viz.: (1) by the quality of the estate held (Code (Ann. Supp.) § 92-233, subsections (a) to (k) inclusive) relating to title and occupancy, (2) by the value of…