[§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]