25-13-613. Property necessary to carry out governmental functions. (1) In addition to the property mentioned in 25-13-609(1), the following property is exempt from all judgment debtors:
(a) all necessary firefighting equipment and facilities of a governmental fire agency organized under Title 7, chapter 33;
(b) all arms, uniforms, and accouterments required by law to be kept by any person and one gun to be selected by the debtor;
(c) all courthouses, jails, public offices, and buildings, lots, grounds, and personal property and the fixtures, furniture, books, papers, and appurtenances belonging and pertaining to the courthouse, jail, and public offices belonging to any county of this state; and
(d) all cemeteries, public squares, parks, and places, public buildings, town halls, public markets, buildings for the use of fire departments and military organizations, and the lots and grounds owned or held by any town or incorporated city or dedicated by a city or town to health, ornament, or public use or for the use of any fire or military company organized under the laws of the state.
(2) The property listed in this section is not exempt from execution issued upon a judgment recovered for its price or upon a judgment of foreclosure of a mortgage lien on the property, and a person who is not a resident of this state is not entitled to these exemptions.