28-22-13. Partnership or limited liability company can claim but one exemption

28-22-13. Partnership or limited liability company can claim but one exemption A partnership or limited liability company can claim but one exemption, which must be in the amount in value or in alternative property allowed to the head of a family, if any one of the partners or members is the head of a family, and must be in the amount in value allowed to a single person if none of the partners or members is the head of a family. Such exemption may be claimed out of the partnership or limited liability company property.