Tennessee Code 67-1-1414 – Notice of seizure
Terms Used In Tennessee Code 67-1-1414
- Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
- Personal property: All property that is not real property.
- Personal property: includes money, goods, chattels, things in action, and evidences of debt. See Tennessee Code 1-3-105
- Property: includes both personal and real property. See Tennessee Code 1-3-105
- State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
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.