The commissioner or his delegate shall determine the expenses to be allowed in all cases of levy and sale, which expenses shall be actual expenses directly related to the sale. The fee for a professional auctioneer that may be employed at the discretion of the commissioner or his delegate shall be considered an expense of the levy and sale.
Ala. Code § 40-29-32
Expense of Levy and Sale.
Known as the Tax Enforcement and Compliance Act
The act spans §§ 40-29-1 to 40-29-91 (42 sections).
(Acts 1983, 4th Ex
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.