Sale Of Perishable Goods

The Commissioner or his delegate shall, as soon as practicable, make public sale of perishable property in accordance with the following terms and conditions: (1) If the owner can readily be found, a notice shall be given to him. A notice of sale shall also be posted in two public places in the county in which the property is to be sold. The notice shall specify the time and place of sale, the property to be sold, and the manner and conditions of sale. The Commissioner or his delegate may give such other notice and in such other manner as he may deem advisable under the circumstances. The time of sale shall be determined by the Commissioner or his delegate without regard to the restrictive provisions of T.C.A. § 67-1-1415 and the rule prescribed thereunder. If a levy upon perishable goods has been made pursuant to a jeopardy assessment, as provided by T.C.A. § 67-1-1431, the time of sale may be fixed without regard to the requirements of either T.C.A. §§ 67-1-1405, 67-1-1406(a), or 67-1-1415. (2) The property shall be sold at public auction to the highest bidder. (3) The purchase price shall be paid in full upon acceptance of the highest bid.