As soon as practicable after seizure of property, notice in writing shall be given by the commissioner or the commissioner's delegate to the owner of the property, or, in the case of personal property, the possessor of the personal property, or shall be left at the owner's or possessor's usual place of abode or business if the owner or possessor has such within the state. If the owner cannot be readily located, or has no dwelling or place of business within the state, the notice may be mailed to the owner's last known address. Such notice shall specify the sum demanded and shall contain, in the case of personal property, an account of the property seized and, in the case of real property, a description, with reasonable certainty, of the property seized.
Structure 2021 Tennessee Code
Chapter 1 - General Provisions
Part 14 - Tax Enforcement Procedures Act
§ 67-1-1405. Collection by Levy Authorized
§ 67-1-1409. Successive Seizures Under Levy
§ 67-1-1411. Levy — Taxpayer's Bond Pending Appeal
§ 67-1-1413. Levy — Production of Books
§ 67-1-1414. Notice of Seizure
§ 67-1-1416. Sale of Indivisible Property
§ 67-1-1417. Time and Place of Sale
§ 67-1-1419. Appraisal and Disposition of Perishable Property
§ 67-1-1423. Effect of Certificate or Deed on Junior Encumbrances
§ 67-1-1425. Expenses of Levy and Sale
§ 67-1-1435. Sale of Personal Property by State
§ 67-1-1436. Administration of Real Estate Acquired by State
§ 67-1-1439. Rulemaking by Commissioner
§ 67-1-1442. Continuation of Business to Satisfy Delinquent Tax Liability