§651-93 - Effect of separation, divorce, reconciliation.
[§651-93] Effect of separation, divorce, reconciliation. Following the entry of a decree of separate maintenance or an interlocutory decree of divorce, each spouse may claim a separate real property exemption under this part as a person. A subsequent reconciliation of the spouses when evidenced by a dismissal of the divorce action or vacation of the decree of separate maintenance executed by both spouses or their attorneys of record shall cancel a separate claim for a real property exemption and the spouses shall only have one real property exemption. [L 1976, c 136, pt of §1]