(a) In all proceedings defined by § 67-5-2502(c)(1)(D), for the collection of delinquent property taxes, an officer serving an execution issued in such proceeding shall conduct a search of the person of the defendant and such items and areas under the control of the defendant and shall seize such cash, property, and other assets belonging to the defendant, as is necessary to satisfy the execution and such additional fees as may be incurred by the officer. If the defendant objects to the search, the defendant shall reduce the defendant's objections to writing and give them to the officer. Thereupon, the defendant must be escorted by the officer to appear before a judicial commissioner or other official authorized to issue warrants, to state the defendant's grounds for the objection. The commissioner shall determine the validity of such grounds and either grant or refuse to allow the search. The commissioner shall retain the written objections of the defendant and the commissioner's written decision and deliver both to the clerk of the court from which the execution issued.(b) The exemptions set out in §§ 26-2-113, 26-2-301, and 26-2-306 and such other laws that provide that exemptions do not apply to sales of property of the defendant in regard to sales for taxes include executions issued in proceedings defined by § 67-5-2502(c)(1)(D).Added by 2024 Tenn. Acts, ch. 967,s 21, eff. 5/21/2024.