Once a conveyance, including a vehicle, aircraft or vessel that was used to transport, conceal or store money or goods that were the subject of a robbery offense under Title 39, Chapter 13, Part 4, or felony theft under Title 39, Chapter 14, Part 1, has been forfeited under Title 40, Chapter 33, Part 1, it is the duty of the sheriff to remove it for disposition in accordance with the law. T.C.A. § 40-33-105.
At the direction of the court having jurisdiction over the property, all seized conveyances are required to be sold at a public sale by the sheriff in the manner provided for by law for judicial sales in civil cases. However, any vehicle seized by the sheriff and forfeited under the provisions of Title 40, Chapter 33, Part 1, may, at the direction of the court having jurisdiction over the property, be retained by the sheriff’s office and used for purposes of law enforcement provided that any liens filed against the vehicle are satisfied by the sheriff’s office. Proceeds that inure to the county under the provisions of Title 40, Chapter 33, Part 1, shall be earmarked and used exclusively by the sheriff’s office for law enforcement purposes. T.C.A. § 40-33-107(2). See also T.C.A. § 40-33-110.