Tentative Ruling Re Judgment Debtor Doris A. Gould's Claim of Exemption Where Sheriff Levied on her Bank Account
1. Plaintiff Citibank has a judgment against defendant Doris Gould for $39,004.48 on a credit card account. The Ventura County Sheriff levied on two of her bank accounts at Pacific Capital Bancorp and is holding $13,448.21 in levied funds. Ms. Gould claims that the money is exempt from seizure under various statutes.
2. The exemption claimant Ms. Gould bears the burden of proving each of her claims of exemption. (CCP § 703.580(b).)
3. Exemptions are creatures of statute. No property is exempt from enforcement unless specifically made so by law. (Security-First Nat. Bank v. Pierson (1934) 2 Cal.2d 63, 65; Estate of Davis (1985) 171 Cal.App.3d 854, 857.)
4. The debtor's Ms. Gould's claim as presented lacks sufficient proof to sustain her burden as to any of these exemptions.
5. At the hearing, Ms. Gould may offer evidence to support the exemptions she has claimed under:
a) CCP