506. EXEMPT PROPERTY.

The following property shall be exempt from garnishment, attachment, execution, and sale for the payment of taxes, penalties, and interest due the Rosebud Sioux Tribe.

1. Three-fourths of the net wages earned per week by the person or an amount equivalent to 40 times the federal minimum hourly wage per week, whichever is greater.
2. One automobile of fair market value equity not exceeding $2,000.
3. Tools, equipment, utensils, or books necessary to the conduct of the person’s business but not including stock or inventory.
4. Trust or restricted title to any lands held in trust by the United States or subject to restrictions against alienation imposed by the United States, but not including lease or hold or other possessory interests in such property.
5. Any dwelling used as the actual residence of the taxpayer including up to five acres of land upon which such dwelling is located, regardless of whether such dwelling is owned or leased by the taxpayer.
6. Household goods, furniture, wearing apparel, personal effects, and up to two firearms, but not including television, radios phonographs, tape and video recorders, more than two firearms, works of art and other recreational or luxury items.
7. One horse, one bridle, and one saddle.
8. All implements of husbandry used upon a homestead.
9. All ceremonial or religious items.