23-755

23-755. Property exempt from levy

A. The following property is exempt from levy under this article:

1. Wearing apparel and school books necessary for the debtor or members of the
debtor's family.

2. Fuel, provisions, furniture, personal effects, arms for personal use, livestock
and poultry of the debtor not in excess of a fair market value of five hundred dollars.

3. Books and tools necessary for the trade, business or profession of the debtor
not in excess of a fair market value of two hundred fifty dollars.

4. Mail, addressed to any person, which has not been delivered to the addressee.

5. The amount of salary, wages or other income as is necessary to comply with a
judgment order, if the debtor is required by judgment of a court of competent
jurisdiction, entered before the date of levy, to contribute to the support of minor
children.

6. An amount payable to or received by an individual as wages or salary for
personal services or as income derived from other sources during any period, to the
extent that the total of the amounts payable to or received during the period does not
exceed the applicable exempt amount determined under subsection D of this section.

7. A homestead exempt from attachment, execution and forced sale to the extent
exempted by title 33, chapter 8.

B. The officer seizing property of the type described in subsection A of this
section shall appraise and set aside to the owner the amount of the property declared to
be exempt. If the debtor objects at the time of the seizure to the valuation fixed by
the officer making the seizure, the department shall summon three disinterested
individuals who shall make the valuation.

C. Notwithstanding any other statute, property or rights to property are not exempt
from the levy provided in this article except the property specifically made exempt by
subsection A of this section.

D. The following wages, salary and other income payable to or received by an
individual are exempt from levy under subsection A, paragraph 6 of this section:

1. In the case of an individual who is paid or receives all of his wages, salary
and other income on a weekly basis, the amount of wages, salary and other income received
during the week which is exempt from levy is fifty dollars and fifteen dollars for each
individual who is specified in a written statement submitted to the person on whom notice
of levy is served and which is verified in such manner as the department prescribes and:

(a) Over one-half of whose support for the payroll period was received from the
debtor.

(b) Who is the spouse of the debtor, or who bears a relationship to the debtor
specified in section 43-1001, paragraph 3.

(c) Who is a minor child of the debtor but not with respect to whom amounts are
exempt from levy under subsection A, paragraph 5 of this section for the payroll period.

2. In the case of an individual not described in paragraph 1 of this subsection,
the amount of the wages, salary and other income payable to or received during any
applicable pay period or other fiscal period, as determined by the department, which is
exempt from levy under subsection A, paragraph 6 of this section is an amount, determined
by the department, which as nearly as possible will result in the same total exemption
from levy for the individual over a period of time as allowed under paragraph 1 of this
subsection if, during the period of time, the wages, salary and other income were paid or
received on a regular weekly basis.