§ 36-5-906 — Exemptions from sale

(a) Enumeration. There shall be exempt from sale of personal property subject to lien pursuant to this part: (1) Wearing Apparel, School Books and Family Bible. Such items of wearing apparel and such school books as are necessary for the obligor or for members of the obligor's family, and the family bible or other book containing the family's religious beliefs; (2) Fuels, Provisions, Furniture, And Personal Effects. If the obligor is the head of the family, so much of the fuel, provisions, furniture, and personal effects in the obligor's household, and of the arms for personal use, livestock, and poultry of the obligor, as does not exceed five thousand dollars ($5,000) in value; (3) Books And Tools Of A Trade, Business, Or Profession. So many of the books and tools necessary for the trade, business or profession of the obligor as do not exceed in the aggregate two thousand five hundred dollars ($2,500) in value. (b) Appraisal. The agent of the department seizing property of the type described in subsection (a) shall appraise and set aside to the owner the amount of such property declared to be exempt. If the obligor objects at the time of the seizure to the valuation fixed by the agent making the seizure, the commissioner or the commissioner's agent shall summon three (3) disinterested individuals who shall make the valuation. (c) No Other Property Exempt. Notwithstanding any other law of the state, no property or rights to property shall be exempt from levy other than the property specifically made exempt by subsection (a).

Legislative History

Acts 1997, ch. 551, § 12.