2021 Tennessee Code
Part 4 - Criminal Penalties and Enforcement
§ 53-11-452. Real Property Subject to Forfeiture Due to Illegal Drug-Related Activities — Procedure

Forty percent (40%) of all proceeds resulting from actions of any state agency or awarded the agency in a division of funds shall be paid to the state treasurer to be used only for the purpose of providing additional funds for the operation, maintenance and construction of prisons under the control of the department of correction as appropriated by the general assembly; and
Ten percent (10%) of the proceeds shall be paid to the special drug case investigation fund created in subsection (j).
(i)  Any proceeds received or produced as a result of the activities of a law enforcement agency of a local government shall be paid into the treasury of the respective local government. These proceeds may be appropriated by the local governmental body for any public purpose allowed by law. For purposes of this section, “local government” means a city, county or county with a metropolitan form of government. Any purchase made with these proceeds shall be made in accordance with all purchasing laws applicable to the particular local government.
Subdivision (h)(2)(B)(i) regarding any purchase made with the proceeds being in accordance with purchasing laws does not apply in any county having a metropolitan form of government and a population in excess of five hundred thousand (500,000), according to the 1990 federal census or any subsequent federal census.
If more than one (1) law enforcement agency or department is involved in a seizure, then the court may divide the proceeds of property seized under this section among the agencies or departments involved in the seizure.

Structure 2021 Tennessee Code