§ 60-2306 Not exempt from taxes.

Here's a plain English summary:

This rule makes clear that personal property protections don't apply to taxes. Even if certain personal property is normally protected from being taken by creditors, that protection disappears when it comes to unpaid taxes.

In simple terms, the government can still tax your personal property and sell it to collect unpaid taxes, no matter what other exemptions might normally shield that property. Tax collection rules work differently than regular debt collection rules, and this section confirms that property exemptions don't give anyone a free pass on paying taxes owed to the state.