Indiana Code Title 6. Taxation § 6-1.1-23-6

Sec. 6. (a) The scope of the levy and sale provisions of this chapter is not limited to a taxpayer's personal property which is subject to assessment and taxation under this article.  Thus, except as provided in subsection (b) of this section, all of a taxpayer's personal property is subject to levy and sale under this chapter.

(b) The household goods of any person, not to exceed the value of six hundred dollars ($600), are exempt from levy and sale.  The county treasurer shall determine the value of a person's household goods.  If the taxpayer disputes the value, the county assessor shall view the property and fix the true cash value of it.  The value so fixed is binding upon the county treasurer and the owner of the property.