Scope of levy and sale provisions; exemption of household goods
Sec. 6. (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.
(Formerly: Acts 1975, P.L.47, SEC.1.)
Last modified: May 28, 2006