(1) Except as provided in 77-2-362 (2) (c) , MCA, the department may use up to 10% of the proceeds deposited in the land bank fund to pay costs of transactions, as provided in 77-2-362 (2) (b) , MCA.

(2) The department may not be compensated for transaction costs of services performed by department staff.

(3) The department shall:

(a) maintain a record of each transaction;

(b) summarize transaction costs at the completion of each sale or acquisition; and

(c) include an accounting of transaction costs in the report required by 77-2-366 (2) , MCA.