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Indiana Code — Title 6 (Taxation)

IC 6-1.1-23-6

Scope of levy and sale provisions; exemption of household

Official textiga.in.govlast amended

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.
[Pre-1975 Property Tax Recodification Citation: 6-1-53-7.]
Formerly: Acts 1975, P.L.47, SEC.1.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-1.1-22.5-18.5 · Installment payments; tax due on reconciliation…
  2. 6-1.1-22.5-19 · Supplementary effect of other provisions
  3. 6-1.1-22.5-20 · Adoption of rules
  4. 6-1.1-22.5-21 · Use of parcel carrier to send documents
  5. 6-1.1-23-0.1 · Choice of procedures for mobile homes assessed as…
  6. 6-1.1-23-1 · Written demand; service; content
  7. 6-1.1-23-1.2 · Documents to be signed; official documents
  8. 6-1.1-23-1.5 · Contracts; collection fees
  9. 6-1.1-23-2 · Levy and sale of property for delinquent taxes
  10. 6-1.1-23-3 · Levy procedure; taxpayer's bond
  11. 6-1.1-23-4 · Notice of sale
  12. 6-1.1-23-5 · Auction of property; record; proceeds of sale
  13. 6-1.1-23-6 · Scope of levy and sale provisions; exemption of household
  14. 6-1.1-23-7 · Collection expenses; payment; fees; disposition
  15. 6-1.1-23-8 · Delinquent taxpayer about to remove property from county;
  16. 6-1.1-23-9 · Record of delinquencies
  17. 6-1.1-23-10 · Notice of judgment and execution; restraining orders;
  18. 6-1.1-23-11 · Certificate of judgment to treasurers of other counties;
  19. 6-1.1-23-12 · Setting aside judgment; grounds
  20. 6-1.1-23-13 · Satisfaction of judgments
  21. 6-1.1-23.5-1 · Applicability
  22. 6-1.1-23.5-2 · Definitions
  23. 6-1.1-23.5-3 · Collection expenses
  24. 6-1.1-23.5-4 · Preparation of tentative auction list
  25. 6-1.1-23.5-5 · Demand for payment
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