Article 128Money to Be Distributed

②If seized property, etc. (meaning the seized property, etc. prescribed in Article 89, paragraph (1); the same applies hereinafter in this paragraph) is put up for public sale or sold by private contract in a lump pursuant to the provisions of Article 89, paragraph (3) (Scope of Property to Be Realized, etc.), and it is necessary to determine the amount of the proceeds of the sale set out in item (i) of the preceding paragraph for each item of seized property, etc., that amount is to be the amount obtained by apportioning the total proceeds of the sale in accordance with the estimated value of each item of seized property, etc. The same applies to the bearing of the expenses for the delinquent tax collection procedure for each item of seized property, etc.