Iowa State Bankruptcy Exemptions
561.16 Exemption.
The homestead of every person is exempt from judicial sale where there is
no special declaration of statute to the contrary. Persons who reside together
as a single household unit are entitled to claim in the aggregate only one
homestead to be exempt from judicial sale. A single person may claim only one
homestead to be exempt from judicial sale. For purposes of this section,
"household unit" means all persons of whatever ages, whether or not related,
who habitually reside together in the same household as a group.
627.6 General exemptions.
A debtor who is a resident of this state may hold exempt from execution the
following property:
1. All wearing apparel of the debtor and the debtor's dependents kept for actual
use and the trunks or other receptacles necessary for the wearing apparel, not
to exceed in value one thousand dollars in the aggregate. In addition, the
debtor's interest in any wedding or engagement ring owned and received by the
debtor or the debtor's dependents on or before the date of marriage.
2. One shotgun, and either one rifle or one musket.
3. Private libraries, family bibles, portraits, pictures and paintings not to
exceed in value one thousand dollars in the aggregate.
4. An interment space or an interest in a public or private burying ground, not
exceeding one acre for any defendant.
5. The debtor's interest in household furnishings, household goods, and
appliances held primarily for the personal, family, or household use of the
debtor or a dependent of the debtor, not to exceed in value two thousand
dollars in the aggregate.
6. The interest of an individual in any accrued dividend or interest, loan or
cash surrender value of, or any other interest in a life insurance policy owned
by the individual if the beneficiary of the policy is the individual's spouse,
child, or dependent. However, the amount of the exemption shall not exceed ten
thousand dollars in the aggregate of any interest or value in insurance
acquired within two years of the date execution is issued or exemptions are
claimed, or for additions within the same time period to a prior existing
policy which additions are in excess of the amount necessary to fund the amount
of face value coverage of the policies for the two-year period. For purposes of
this paragraph, acquisitions shall not include such interest in new policies
used to replace prior policies to the extent of any accrued dividend or
interest, loan or cash surrender value of, or any other interest in the prior
policies at the time of their cancellation.
In the absence of a written agreement or assignment to the contrary, upon the
death of the insured any benefit payable to the spouse, child, or dependent of
the individual under a life insurance policy shall inure to the separate use of
the beneficiary independently of the insured's creditors.
A benefit or indemnity paid under an accident, health, or disability insurance
policy is exempt to the insured or in case of the insured's death to the
spouse, child, or dependent of the insured, from the insured's debts.
In case of an insured's death the avails of all matured policies of life,
accident, health, or disability insurance payable to the surviving spouse,
child, or dependent are exempt from liability for all debts of the beneficiary
contracted prior to death of the insured, but the amount thus exempted shall
not exceed fifteen thousand dollars in the aggregate.
7. Professionally prescribed health aids for the debtor or a dependent of the
debtor.
8. The debtor's rights in:
a. A social security benefit, unemployment compensation, or any public
assistance benefit.
b. A veteran's benefit.
c. A disability or illness benefit.
d. Alimony, support, or separate maintenance, to the extent reasonably necessary
for the support of the debtor and dependents of the debtor.
e. A payment or a portion of a payment under a pension, annuity, or similar plan
or contract on account of illness, disability, death, age, or length of
service, unless the payment or a portion of the payment results from
contributions to the plan or contract by the debtor within one year prior to
the filing of a bankruptcy petition, which contributions are above the normal
and customary contributions under the plan or contract, in which case the
portion of the payment attributable to the contributions above the normal and
customary rate is not exempt.
f. Contributions and assets, including the accumulated earnings and market
increases in value, in any of the plans or contracts as follows:
(1) All transfers, in any amount, from a trust forming part of a stock, bonus,
pension, or profit-sharing plan of an employer defined in section 401(a) of the
Internal Revenue Code and of which the trust assets are exempt from taxation
under section 501(a) of the Internal Revenue Code and covered by the Employee
Retirement Income Security Act of 1974 (ERISA), as codified at 29 U.S.C. 1001
et seq., to either of the following:
(a) A succeeding trust authorized under federal law on or after April 25, 2001.
(b) An individual retirement account or individual retirement annuity
established under section 408(d)(3) of the Internal Revenue Code, from which
the total value, including accumulated earnings and market increases in value,
may be contributed to a succeeding trust authorized under federal law on or
after April 25, 2001. For purposes of this subparagraph, transfers, in any
amount, from an individual retirement account or individual retirement annuity
established under section 408(d)(3) of the Internal Revenue Code to an
individual retirement account or individual retirement annuity established
under section 408(d)(3) of the Internal Revenue Code, or an individual
retirement account established under section 408(a) of the Internal Revenue
Code, or an individual retirement annuity established under section 408(b) of
the Internal Revenue Code, or a Roth individual retirement account, or a Roth
individual retirement annuity established under section 408A of the Internal
Revenue Code are exempt.
(2) All transfers, in any amount, from an eligible retirement plan to an
individual retirement account, an individual retirement annuity, a Roth
individual retirement account, or a Roth individual retirement annuity
established under section 408A of the Internal Revenue Code shall be exempt
from execution and from the claims of creditors.
As used in this subparagraph, "eligible retirement plan" means the funds or
assets in any retirement plan established under state or federal law that meet
all of the following requirements:
(a) Can be transferred to an individual retirement account or individual
retirement annuity established under sections 408(a) and 408(b) of the Internal
Revenue Code or Roth individual retirement accounts and Roth individual
retirement annuities established under section 408A of the Internal Revenue
Code.
(b) Are either exempt from execution under state or federal law or are excluded
from a bankruptcy estate under 11 U.S.C. § 541(c)(2) et seq.
(3) Retirement plans established pursuant to qualified domestic relations
orders, as defined in 26 U.S.C. § 414. However, nothing in this section shall
be construed as making any retirement plan exempt from the claims of the
beneficiary of a qualified domestic relations order or from claims for child
support or alimony.
(4) For simplified employee pension plans, self-employed pension plans (also
known as Keogh plans or H.R. 10 plans), individual retirement accounts
established under section 408(a) of the Internal Revenue Code, individual
retirement annuities established under section 408(b) of the Internal Revenue
Code, savings incentive matched plans for employees, salary reduction
simplified employee pension plans (also known as SARSEPs), and similar plans
for retirement investments authorized in the future under federal law, the
exemption for contributions shall not exceed, for each tax year of
contributions, the actual amount of the contribution deducted on the debtor's
tax return or the maximum amount which could be contributed to an individual
retirement account established under section 408(a) of the Internal Revenue
Code and deducted in the tax year of the contribution, whichever is less. The
exemption for accumulated earnings and market increases in value of plans under
this subparagraph shall be limited to an amount determined by multiplying all
the accumulated earnings and market increases in value by a fraction, the
numerator of which is the total amount of exempt contributions as determined by
this subparagraph, and the denominator of which is the total of exempt and
nonexempt contributions to the plan.
(5) For Roth individual retirement accounts and Roth individual retirement
annuities established under section 408A of the Internal Revenue Code and
similar plans for retirement investments authorized in the future under federal
law, the exemption for contributions shall not exceed, for each tax year of
contributions, the actual amount of the contribution or the maximum amount
which federal law allows to be contributed to such plans. The exemption for
accumulated earnings and market increases in value of plans under this
subparagraph shall be limited to an amount determined by multiplying all of the
accumulated earnings and market increases in value by a fraction, the numerator
of which is the total amount of exempt contributions as determined by this
subparagraph, and the denominator of which is the total of exempt and nonexempt
contributions to the plan.
(6) For all contributions to plans described in subparagraphs (4) and (5), the
maximum contribution in each of the two tax years preceding the claim of
exemption or filing of a bankruptcy shall be limited to the maximum deductible
contribution to an individual retirement account established under section
408(a) of the Internal Revenue Code, regardless of which plan for retirement
investment has been chosen by the debtor.
(7) Exempt assets transferred from any individual retirement account, individual
retirement annuity, Roth individual retirement account, or Roth individual
retirement annuity to any other individual retirement account, individual
retirement annuity, Roth individual retirement annuity, or Roth individual
retirement account established under section 408A of the Internal Revenue Code
shall continue to be exempt regardless of the number of times transferred
between individual retirement accounts, individual retirement annuities, Roth
individual retirement annuities, or Roth individual retirement accounts.
For purposes of this paragraph "f", "market increases in value" shall include,
but shall not be limited to, dividends, stock splits, interest, and
appreciation. "Contributions" means contributions by the debtor and by the
debtor's employer.
9. Any combination of the following, not to exceed a value of five thousand
dollars in the aggregate:
a. Musical instruments, not including radios, television sets, or record or tape
playing machines, held primarily for the personal, family, or household use of
the debtor or a dependent of the debtor.
b. One motor vehicle.
c. In the event of a bankruptcy proceeding, the debtor's interest in accrued
wages and in state and federal tax refunds as of the date of filing of the
petition in bankruptcy, not to exceed one thousand dollars in the aggregate.
This exemption is in addition to the limitations contained in sections 642.21
and 537.5105.
10. If the debtor is engaged in any profession or occupation other than farming,
the proper implements, professional books, or tools of the trade of the debtor
or a dependent of the debtor, not to exceed in value ten thousand dollars in
the aggregate.
11. If the debtor is engaged in farming and does not exercise the delay of the
enforceability of a deficiency judgment or general execution under section
654.6 in relation to the execution under which the exemption is claimed, any
combination of the following, not to exceed a value of ten thousand dollars in
the aggregate:
a. Implements and equipment reasonably related to a normal farming operation.
This exemption is in addition to a motor vehicle held exempt under subsection
9.
b. Livestock and feed for the livestock reasonably related to a normal farming
operation.
12. If the debtor is engaged in farming the agricultural land upon the
commencement of an action for the foreclosure of a mortgage on the agricultural
land or for the enforcement of an obligation secured by a mortgage on the
agricultural land, if a deficiency judgment is issued against the debtor, and
if the debtor does not exercise the delay of the enforceability of the
deficiency judgment or general execution under section 654.6 in relation to the
execution under which the exemption is claimed, the disposable earnings of the
debtor are exempt from garnishment to enforce the deficiency judgment after two
years from the entry of the deficiency judgment, sections 642.21 and 642.22
notwithstanding. However, earnings paid to the debtor directly or indirectly by
the debtor are not exempt.
13. The debtor's interest, not to exceed one hundred dollars in the aggregate,
in any cash on hand, bank deposits, credit union share drafts, or other
deposits, wherever situated, or other personal property not otherwise
specifically provided for in this chapter.
14. The debtor's interest, not to exceed five hundred dollars in the aggregate,
in any combination of the following property:
a. Any residential rental deposit held by a landlord as a security deposit, as
well as any interest earned on such deposit as a result of any statute or rule
requiring that such deposit be placed in an interest-bearing account.
b. Any residential utility deposit held by any electric, gas, telephone, or
water company as a condition for initiation or reinstatement of such utility
service, as well as any interest earned on such deposit as a result of any
statute or rule requiring that such deposit be placed in an interest-bearing
account.
c. Any rent paid to the landlord in advance of the date due under any unexpired
residential lease.
Notwithstanding the provisions of this subsection, a debtor shall not be
permitted to claim these exemptions against a landlord or utility company, with
regard to sums held under the terms of a rental agreement, or for utility
services furnished to the debtor.
627.7 Pension money.
All money received by any person, a resident of the state, as a pension from
the United States government, whether the same shall be in the actual
possession of such pensioner, or deposited, loaned, or invested by the
pensioner, shall be exempt from execution, whether such pensioner shall be the
head of a family or not.
627.9 Homestead bought with pension money.
The homestead of every such pensioner, whether the head of a family or not,
purchased and paid for with any such pension money, or the proceeds or
accumulations thereof, shall also be exempt; and such exemption shall apply to
debts of such pensioner contracted prior to the purchase of the homestead.
627.10 Bankruptcy exemption.
A debtor to whom the law of this state applies on the date of filing of a
petition in bankruptcy is not entitled to elect to exempt from property of the
bankruptcy estate the property that is specified in 11 U.S.C. sec. 522(d)
(1979). This section is enacted for the purpose set forth in 11 U.S.C. sec.
522(b)(1) (1979).
627.13 Workers' compensation.
Notwithstanding the provisions of sections 554.9406 and 554.9408, any
compensation due or that may become due an employee or dependent under chapter
85, 85A, or 85B is exempt from garnishment, attachment, execution, and
assignment of income, except for the purposes of enforcing child, spousal, or
medical support obligations. For the purposes of enforcing child, spousal, or
medical support obligations, an assignment of income, garnishment or attachment
of or the execution against compensation due an employee under chapter 85, 85A,
or 85B is not exempt but shall be limited as specified in 15 U.S.C. § 1673(b).
627.19 Adopted child assistance.
Any financial assistance due or that may become due, under the provisions of
sections 600.17 through 600.22, shall be exempt from garnishment, attachment,
and execution.
642.21 Exemption from net earnings.
1. The disposable earnings of an individual are exempt from garnishment to the
extent provided by the federal Consumer Credit Protection Act, Title III, 15
U.S.C. secs. 1671--1677 (1982). The maximum amount of an employee's earnings
which may be garnished during any one calendar year is two hundred fifty
dollars for each judgment creditor, except as provided in chapter 252D and
sections 598.22, 598.23, and 627.12, or when those earnings are reasonably
expected to be in excess of twelve thousand dollars for that calendar year as
determined from the answers taken by the sheriff or by the court pursuant to
section 642.5, subsection 4. When the employee's earnings are reasonably
expected to be more than twelve thousand dollars the maximum amount of those
earnings which may be garnished during a calendar year for each creditor is as
follows:
a. Employees with expected earnings of twelve thousand dollars or more, but less
than sixteen thousand dollars, not more than four hundred dollars may be
garnished.
b. Employees with expected earnings of sixteen thousand dollars or more, but
less than twenty-four thousand dollars, not more than eight hundred dollars may
be garnished.
c. Employees with expected earnings of twenty-four thousand dollars or more, but
less than thirty-five thousand dollars, not more than one thousand five hundred
dollars may be garnished.
d. Employees with expected earnings of thirty-five thousand dollars or more, but
less than fifty thousand dollars, not more than two thousand dollars may be
garnished.
e. Employees with expected earnings of fifty thousand dollars or more, not more
than ten percent of an employee's expected earnings.
2. No employer shall:
a. Withhold from the earnings of an individual an amount greater than that
provided by law.
b. Dispose of garnished wages in any manner other than ordered by a court of
law.
c. Discharge an individual by reason of the individual's earnings having been
subject to garnishment for indebtedness.
d. Be held liable for an amount not earned at the time of the service of notice
of garnishment or for the costs of a garnishment action.
3. For the purpose of this section:
a. The term "earnings" means compensation paid or payable for personal services,
whether denominated as wages, salary, commission, bonus, or otherwise, and
includes periodic payments pursuant to a pension or retirement program.
b. The term "disposable earnings" means that part of the earnings of any
individual remaining after the deduction from those earnings of any amounts
required by law to be withheld.
537.5105 Limitation on garnishment.
1. For the purposes of this part:
a. "Disposable earnings" means that part of the earnings of an individual
remaining after the deduction from those earnings of amounts required by law to
be withheld or assigned.
b. "Garnishment" means any legal or equitable procedure through which the
earnings of an individual are required to be withheld for payment of a debt.
2. In addition to the provisions of section 642.21, the maximum part of the
aggregate disposable earnings of an individual for any workweek which is
subjected to garnishment to enforce payment of a judgment arising from a
consumer credit transaction may not exceed the lesser of twenty-five percent of
the individual's disposable earnings for that week, or the amount by which the
individual's disposable earnings for that week exceed forty times the federal
minimum hourly wage prescribed by the Fair Labor Standards Act of 1938, United
States Code, title 29, section 206, subsection "a," paragraph (1), in effect at
the time the earnings are payable.
In the case of earnings for a pay period other than a week, the administrator
shall prescribe by rule a multiple of the federal minimum hourly wage
equivalent in effect to that set forth for a pay period of a week.
3. No court may make, execute, or enforce an order or process in violation of
this section.
4. At any time after the entry of a judgment in favor of a creditor in an action
against a consumer for debt arising from a consumer credit transaction, the
consumer may file with the court a verified application for an order exempting
from garnishment pursuant to that judgment for an appropriate period of time a
greater portion or all of the consumer's aggregate disposable earnings for a
workweek or other applicable pay period than is provided for in subsection 2.
The application shall designate the portion of the consumer's earnings which
are not exempt from garnishment under this section and other law, shall specify
the period of time for which the additional exemption is sought, shall describe
the judgment with respect to which the application is made, and shall state
that the designated portion in addition to earnings that are exempt by law is
necessary for the maintenance of the consumer or a family supported wholly or
partly by the earnings. Upon the filing of a sufficient application under this
subsection, the court may issue any temporary order staying enforcement of the
judgment by garnishment that may be necessary under the circumstances, shall
set a hearing on the application not less than five nor more than ten days from
the date of the filing of the application, and shall cause notice of the
application and the hearing date to be served on the judgment creditor or the
judgment creditor's attorney of record. At the hearing, if it appears to the
court that all or any portion of the earnings sought to be additionally
exempted are necessary for the maintenance of the consumer or a family
supported wholly or partly by the earnings of the consumer for all or any part
of the time requested in the application, the court shall issue an order
granting the application to that extent, otherwise it shall deny the
application. The order is subject to modification or vacation upon the further
application of any party to it upon a showing of changed circumstances after a
hearing upon notice to all interested parties.
509.12 Proceeds exempt from execution.
A policy of group insurance and the proceeds of the policy are exempt from
execution and attachment to the same extent as provided in chapter 627.
509A.9 Exemption from debts.
All amounts payable to employees under and pursuant to the plan of group
insurance established as herein provided shall be exempt from liability for
debts of the person to or on account of whom the same is payable and shall not
be subject to seizure upon execution or other process.
512B.18 Benefits not attachable.
Money or other benefit, charity, relief, or aid to be paid, provided, or
rendered by a society, is not liable to attachment, garnishment, or other
process, or to be seized, taken, appropriated, or applied by any legal or
equitable process or operation of law to pay a debt or liability of a member or
beneficiary, or any other person who may have a derivative right, either before
or after payment by the society, except as provided in sections 627.11 and
627.12.
29A.41 Exemptions.
A member of the national guard shall not be arrested, or served with a summons,
order, warrant or other civil process after having been ordered to any duty, or
while going to, attending, or returning from, any place to which the national
guard member is required to go for military duty. This section does not prevent
the national guard member's arrest by order of a military officer or for a
felony or breach of the peace committed while not in the actual performance of
the national guard member's duty. The articles of equipment personally owned by
such members are exempt from seizure or sale for debt.
29A.70 Immunity and exemption.
The provisions of this chapter relating to immunity from suit and exemption
from personal liability of members of the national guard shall apply to members
of the Iowa state guard.
411.13 Exemption from execution and other process or assignment -- exceptions.
The right of any person to a pension, annuity, or retirement allowance, to the
return of contributions, the pension, annuity, or retirement allowance itself,
any optional benefit or death benefit, any other right accrued or accruing to
any person under this chapter, and the moneys in the fire and police retirement
fund created under this chapter, are not subject to execution, garnishment,
attachment, or any other process whatsoever, and are unassignable except for
the purposes of enforcing child, spousal, or medical support obligations or
marital property orders, or as otherwise specifically provided in this chapter.
For the purposes of enforcing child, spousal, or medical support obligations,
the garnishment or attachment of or the execution against compensation due a
person under this chapter shall not exceed the amount specified in 15 U.S.C. §
1673(b).
410.11 Exemption.
All pensions paid under the provisions of this chapter shall be exempt from
liability for debts of the person to or on account of whom the same is paid,
and shall not be subject to seizure upon execution or other process.
97B.39 Rights not transferable or subject to legal process -- exceptions.
The right of any person to any future payment under this chapter is not
transferable or assignable, at law or in equity, and the moneys paid or payable
or rights existing under this chapter are not subject to execution, levy,
attachment, garnishment, or other legal process, or to the operation of any
bankruptcy or insolvency law except for the purposes of enforcing child,
spousal, or medical support obligations or marital property orders. For the
purposes of enforcing child, spousal, or medical support obligations, the
garnishment or attachment of or the execution against compensation due a person
under this chapter shall not exceed the amount specified in 15 U.S.C. §
1673(b). The system shall comply with the provisions of a marital property
order requiring the selection of a particular benefit option, designated
beneficiary, or contingent annuitant if the selection is otherwise authorized
by this chapter and the member has not received payment of the member's first
retirement allowance. However, a marital property order shall not require the
payment of benefits to an alternative payee prior to the member's retirement,
prior to the date the member elects to receive a lump sum distribution of
accumulated contributions pursuant to section 97B.53, or in an amount that
exceeds the benefits the member would otherwise be eligible to receive pursuant
to this chapter.
96.15 Waiver -- fees -- assignments -- penalties.
1. Waiver of rights void. Any agreement by an individual to waive, release, or
commute the individual's rights to benefits or any other rights under this
chapter shall be void. Any agreement by any individual in the employ of any
person or concern to pay all or any portion of an employer's contributions,
required under this chapter from such employer, shall be void. No employer
shall directly or indirectly make or require or accept any deduction from wages
to finance the employer's contributions required from the employer, or require
or accept any waiver of any right hereunder by any individual in the employer's
employ. Any employer or officer or agent of an employer who violates any
provision of this subsection shall, for each offense, be guilty of a serious
misdemeanor.
2. Prohibition against fees. An individual claiming benefits shall not be
charged fees of any kind in any proceeding under this chapter by the department
or its representatives or by a court or an officer of the court. An individual
claiming benefits in a proceeding before the department, an appeal tribunal, or
a court may be represented by counsel or other duly authorized agent. A person
who violates a provision of this subsection is guilty of a serious misdemeanor
for each violation.
3. No assignment of benefits -- exemptions. Any assignment, pledge, or
encumbrance of any right to benefits which are or may become due or payable
under this chapter shall be void, and such rights to benefits shall be exempt
from levy, execution, attachment, or any other remedy whatsoever provided for
the collection of debt; and benefits received by any individual, so long as
they are not mingled with other funds of the recipient, shall be exempt from
any remedy whatsoever for the collection of all debts. Any waiver of any
exemption provided for in this subsection shall be void.
123.38 Nature of permit or license -- surrender -- transfer.
A special liquor permit, liquor control license, wine permit, or beer permit is
a personal privilege and is revocable for cause. It is not property nor is it
subject to attachment and execution nor alienable nor assignable, and it shall
cease upon the death of the permittee or licensee. However, the administrator
of the division may in the administrator's discretion allow the executor or
administrator of a permittee or licensee to operate the business of the
decedent for a reasonable time not to exceed the expiration date of the permit
or license. Every permit or license shall be issued in the name of the
applicant and no person holding a permit or license shall allow any other
person to use it.
Any licensee or permittee, or the licensee's or permittee's executor or
administrator, or any person duly appointed by the court to take charge of and
administer the property or assets of the licensee or permittee for the benefit
of the licensee's or permittee's creditors, may voluntarily surrender a license
or permit to the division. When a license or permit is surrendered the division
shall notify the local authority, and the division or the local authority shall
refund to the person surrendering the license or permit, a proportionate amount
of the fee received by the division or the local authority for the license or
permit as follows: if a license or permit is surrendered during the first three
months of the period for which it was issued, the refund shall be three-fourths
of the amount of the fee; if surrendered more than three months but not more
than six months after issuance, the refund shall be one-half of the amount of
the fee; if surrendered more than six months but not more than nine months
after issuance, the refund shall be one-fourth of the amount of the fee. No
refund shall be made, however, for any special liquor permit, nor for a liquor
control license, wine permit, or beer permit surrendered more than nine months
after issuance. For purposes of this paragraph, any portion of license or
permit fees used for the purposes authorized in section 331.424, subsection 1,
paragraphs "a" and "b", and in section 331.424A, shall not be deemed received
either by the division or by a local authority. No refund shall be made to any
licensee or permittee, upon the surrender of the license or permit, if there is
at the time of surrender, a complaint filed with the division or local
authority, charging the licensee or permittee with a violation of this chapter.
If upon a hearing on a complaint the license or permit is not revoked or
suspended, then the licensee or permittee is eligible, upon surrender of the
license or permit, to receive a refund as provided in this section; but if the
license or permit is revoked or suspended upon hearing the licensee or
permittee is not eligible for the refund of any portion of the license or
permit fee.
The local authority may in its discretion authorize a licensee or permittee to
transfer the license or permit from one location to another within the same
incorporated city, or within a county outside the corporate limits of a city,
provided that the premises to which the transfer is to be made would have been
eligible for a license or permit in the first instance and such transfer will
not result in the violation of any law. All transfers authorized, and the
particulars of same, shall be reported to the administrator by the local
authority. The administrator may by rule establish a uniform transfer fee to be
assessed by all local authorities upon licensees or permittees to cover the
administrative costs of such transfers, such fee to be retained by the local
authority involved.
Note: Exemptions may have changed since our last update. For the latest updates on these property exemptions, speak to a local bankruptcy lawyer.
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