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.
|