Section 40-29-32
Expense of levy and sale.
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.
(Acts 1983, 4th Ex. Sess., No. 83-891, p. 128, §15.)