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.