28-5951
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28-5951. Seized property; notice and sale A. Except as otherwise provided in this section, the notice of sale and the sale of property seized by the director under this article shall be conducted in the manner and the time provided in title 12, chapter 9, article 7, relating to the sale of property under execution. B. Real property may be redeemed in the manner provided by title 12, chapter 8, article 11. C. The director shall notify the taxpayer of the date, time and location of the sale of the taxpayer's property or right to property with a description of the property or right to property to be sold. The notice shall be given in person, left at the dwelling or usual place of business of the taxpayer or sent by first class mail to the taxpayer's last known address, not less than ten days before the day of the sale. If the property or right to property is perishable, the director shall give notice of the sale to the taxpayer in the manner and within the time limits as are reasonable considering the character and condition of the property. |