Section 1240-02-05-.08 - EXEMPTIONS FROM SALE/ENUMERATION OF EXEMPTIONS(1) There shall be exempt from sale of personal property subject to lien pursuant to this Chapter:(a) Wearing apparel and school books. Such items of wearing apparel and such school books as are necessary for the obligor or for members of the obligor's family and the family bible or other book containing the family's religious beliefs;(b) Fuels, Provisions, Furniture, And Personal Effects. If the obligor is the head of the family, so much of the fuel, provisions, furniture, and personal effects in the obligor's household, and of the arms for personal use, livestock, and poultry of the obligor, as does not exceed five thousand dollars ($5,000) in value; and,(c) Books And Tools Of A Trade, Business, Or Profession. So many of the books and tools necessary for the trade, business or profession of the obligor as do not exceed in the aggregate two thousand five hundred dollars ($2,500) in value.(2) Appraisal. (a) The agent of the Department seizing property of the type described in paragraph (1) shall appraise and set aside to the owner the amount of such property declared to be exempt.(b) If the obligor objects at the time of the seizure to the valuation fixed by the agent making the seizure, the Commissioner or the Commissioner's agent shall summon three (3) disinterested individuals who shall make the valuation. These individuals shall consist of any persons aged eighteen (18) years of age and above deemed by the Commissioner or the Commissioner's agent to have sufficient ability to understand the reasons for the valuation and to possess objectivity in the process who are not related to the person and who are not otherwise employed or under contract with the Department or related to an employee or contractor of the Department, and who have demonstrated some experience in the valuation of property.(3) No Other Property Exempt. No property or rights to property shall be exempt from levy or seizure other than the property specifically made exempt by paragraph (1).Tenn. Comp. R. & Regs. 1240-02-05-.08
Original rule filed December 18, 2001; effective March 3, 2002.Authority: T.C.A. §§ 4-5-202;36-5-901 et seq.; 36-5-906, and 36-5-912.