If any personal property attached, garnished or executed upon be claimed by a third person as his property, or by the defendant as exempt property, the same rules shall prevail as to the contents and making of said claim, and as to the holding of said property, as in the case of a claim after levy upon execution, as provided in section 11-203, Idaho Code.

[(8-527) C.C.P. 1881, sec. 330; R.S. & R.C., sec. 4314; am. 1913, ch. 109, sec. 11, p. 430; reen. C.L., sec. 4314; C.S., sec. 6805; I.C.A., sec. 6-527; am. 1939, ch. 12, sec. 1, p. 28; am. 1991, ch. 165, sec. 7, p. 403.]