§ 4. [Claims and returns.]

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The exemption granted by this act [article] shall be claimed and returned as provided in O.C.G.A. § 48-5-50.1. Any person who, as of the date the exemption provided by this act [article] first becomes applicable, has applied for and is eligible for the exemption provided persons 62 years of age or over pursuant to O.C.G.A. § 48-5-52, shall be eligible for the exemption granted by this act [article], without further application.

                    
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