Enumeration
(a) There shall be exempt from levy—
(1) Wearing apparel and school books. Such items of wearing apparel and such school books as are necessary for the taxpayer or for members of his family;
(2) Fuel, provisions, furniture, and personal effects. If the taxpayer is the head of a family, so much of the fuel, provisions, furniture, and personal effects in his household, and of the arms for personal use, livestock, and poultry of the taxpayer, as does not exceed $500 in value;
(3) 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 taxpayer as do not exceed in the aggregate $250 in value.
Appraisal
(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 such property declared to be exempt. If the taxpayer objects at the time of the seizure to the valuation fixed by the officer making the seizure, the Director shall summon three disinterested individuals who shall make the valuation.
No other property exempt
(c) Notwithstanding any other law of the Virgin Islands, no property or rights to property shall be exempt from levy other than the property specifically made exempt by subsection (a) of this section.