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.
Structure Indiana Code
Chapter 23. Provisions for Collection of Delinquent Personal Property Taxes
6-1.1-23-0.1. Choice of Procedures for Mobile Homes Assessed as Personal Property
6-1.1-23-1. Written Demand; Service; Content
6-1.1-23-1.2. Documents to Be Signed; Official Documents
6-1.1-23-1.5. Contracts; Collection Fees
6-1.1-23-2. Levy and Sale of Property for Delinquent Taxes
6-1.1-23-3. Levy Procedure; Taxpayer's Bond
6-1.1-23-5. Auction of Property; Record; Proceeds of Sale
6-1.1-23-6. Scope of Levy and Sale Provisions; Exemption of Household Goods
6-1.1-23-7. Collection Expenses; Payment; Fees; Disposition
6-1.1-23-8. Delinquent Taxpayer About to Remove Property From County; Levy and Sale Procedure
6-1.1-23-9. Record of Delinquencies
6-1.1-23-10. Notice of Judgment and Execution; Restraining Orders; Remedies; Attorney's Fees
6-1.1-23-11. Certificate of Judgment to Treasurers of Other Counties; Indexing; Execution; Audits