Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-02 - Collections Division
Chapter 1320-02-01 - Tax Enforcement Procedures Act
Section 1320-02-01-.24 - EXPENSE OF LEVY AND SALE

(1) The Commissioner or his delegate shall determine the expenses to be allowed in all cases of levy and sale. Such expenses shall include the expenses of protection and preservation of the property during the period subsequent to the levy, the posting and advertising of notices, the cost of conducting the sale, the cost of preparation, recordation and service of lawfully required documents and any other expenses actually incurred in connection with or properly attributable to the levy and sale. There shall be no charges made for any such services performed by authorized commissioned officers or employees of the Department of Revenue while acting in their official capacities.

(2) In case real and personal property (or several tracts of real property)are sold in the aggregate, the Commissioner or his delegate shall properly apportion the expenses to the real property (or to each tract where appropriate).