(a) A sheriff or a sheriff’s designee is not required to impound an estray if a perilous condition exists.
(b) If a perilous condition exists, the sheriff or the sheriff’s designee may immediately dispose of the estray by any means without notifying the owner of the estray.

(c) The sheriff shall make a written report of the disposition and file the report with the county clerk for placement in the county estray records.