Tennessee § 67-1-1415 - Notice of sale.

§ 67-1-1415. Notice of sale.

The commissioner or the commissioner's delegate shall, as soon as practicable after the seizure of the property, give notice to the owner, in the manner prescribed in § 67-1-1414 . The notice shall be given not less than thirty (30) days before the date the property seized is sold, and cause a notification to be published in some newspaper published or generally circulated within the county in which such seizure is made, or if there is no newspaper published or generally circulated in such county, post such notice at the county courthouse, and in not less than two (2) other public places. Such notice shall specify the property to be sold, and the time, place, manner and conditions of the sale of the property. Whenever levy is made without regard to the ten-day period provided in § 67-1-1405 , public notice of sale of the property seized shall not be made within such ten-day period unless § 67-1-1419 , relating to sale of perishable goods, is applicable. Acts 1972, ch. 762, § 4; T.C.A., § 67-6012; Acts 1992, ch. 857, § 4. Compiler's Notes. Acts 1992, ch. 857, § 6 provided that the amendment by that act, in the first sentence, requiring notice be given not less than 30 days before the date the property seized is sold, applies only to the state government of Tennessee. Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 53. Law Reviews. Preferences, Priorities, and Powers of the State in the Collection of Delinquent Revenue: Tennessee's Tax Enforcement Procedures Act (Donald J. Serkin), 8 Mem. St. U.L. Rev. 707 (1978).