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(1) If a peace officer seizes property or contraband under Section 24-2-102, the property and contraband:
(a) is not recoverable by replevin; and
(b) is considered in the custody of the agency that employed the peace officer.
(2) An agency with custody of seized property shall:
(a) hold the property in safe custody until the property is released or disposed of in accordance with this title; and
(b) maintain a record of the property, including:
(i) a detailed inventory of all property seized;
(ii) the name of the person from whom the property was seized; and
(iii) the agency's case number.
(3) An agency may process property or contraband that is seized by a peace officer for evidentiary or investigative purposes, including sampling or other preservation procedure, before disposal or destruction.
(4)
(a) Except as provided in Subsection (4)(b), no later than 30 days after the day on which a peace officer seizes property in the form of cash or other readily negotiable instruments under Section 24-2-102, an agency shall deposit the property into a separate, restricted, interest-bearing account maintained by the agency solely for the purpose of managing and protecting the property from commingling, loss, or devaluation.
(b) A prosecuting attorney may authorize one or more written extensions of the 30-day period under Subsection (4)(a) if the property needs to maintain the form in which the property was seized for evidentiary purposes or other good cause.
(c) An agency shall:
(i) have written policies for the identification, tracking, management, and safekeeping of seized property; and
(ii) shall have a written policy that prohibits the transfer, sale, or auction of seized property to an employee of the agency.