Indiana Statutes
§ 6-1.1-23-6 — Scope of levy and sale provisions; exemption of household goods
Indiana § 6-1.1-23-6
This text of Indiana § 6-1.1-23-6 (Scope of levy and sale provisions; exemption of household goods) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-1.1-23-6 (2026).
Text
(a)The scope of the levy and sale provisions
of this chapter is not limited to a taxpayer's personal property which is
subject to assessment and taxation under this article. Thus, except as
provided in subsection (b) of this section, all of a taxpayer's personal
property is subject to levy and sale under this chapter.
(b)The household goods of any person, not to exceed the value of
six hundred dollars ($600), are exempt from levy and sale. The county
treasurer shall determine the value of a person's household goods. If the
taxpayer disputes the value, the county assessor shall view the property
and fix the true cash value of it. The value so fixed is binding upon the
county treasurer and the owner of the property.
[Pre-1975 Property Tax Recodification Citation:
6-1-53-7.]
Formerly: Acts
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Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-1.1-23-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-1.1-23-6.