After the acquisition of real property and to the extent deemed fair and reasonable by the department, an owner may be reimbursed for expenses necessarily incurred for the following:     
       (1) recording fees, transfer taxes, and similar expenses incidental to conveying such real property to the state; and       
         (2) penalty costs for prepayment of any preexisting recorded mortgage entered into in good faith encumbering such real property.        
     Source Note:        The provisions of this §21.71 adopted to be effective January 1, 1976.