Section 8-307 - Exemptions from levy; goods subject to security interest(a) The following are exempt from distress: (1) Hand-powered and operated tools used by a tenant in the tenant's occupation or livelihood;(2) Law books of an attorney;(3) Hand-operated instruments of a physician;(4) Medical books of a physician;(5) Files and professional records of an attorney or physician; and(6) The prior perfected security interest in all goods in which the tenant has an interest.(b) The landlord in the landlord's petition shall certify as to the existence of a perfected security interest in any goods of the tenant. If the security interest was perfected prior to the levy under the distraint, the landlord either shall release the property from the distraint proceedings or pay to the holder of the security interest the balance due under the security interest. If the landlord pays the balance, it becomes a part of the costs in the distraint proceedings. However, the holder of the security interest, on demand by the landlord, shall give a true written statement of the balance due under the security interest, and, if the landlord pays the balance, the holder shall assign or release the security interest to the landlord.