Sale of seized property: Service and contents of notice. The notice of a sale and the time and place of the sale must be given to the delinquent person in writing at least 10 days before the date set for the sale. The notice must:
1. Include:
(a) A description of the property to be sold;
(b) A statement of the amount due, including interest, penalties and costs;
(c) The name of the delinquent person; and
(d) A statement that unless the amount due, interest, penalties and costs are paid on or before the time fixed in the notice for the sale, the property, or as much of it as is necessary, will be sold in accordance with law and the notice;
2. Be enclosed in an envelope addressed to the person at his last known address or place of business in this state and deposited in the United States Postal Service, postage prepaid; and
3. Be published for at least 10 days before the date set for the sale in a newspaper of general circulation published in the county in which the property seized will be sold. If there is no newspaper of general circulation in the county, notice must be posted in three public places in the county 10 days before the date set for the sale.
Last modified: February 27, 2006