Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-02 - Collections Division
Chapter 1320-02-01 - Tax Enforcement Procedures Act
Section 1320-02-01-.12 - NOTICE OF SALE

(1) The Commissioner or his delegate may use other methods of giving notice of sale and of advertising seized property, in addition to those referred to in T.C.A. § 67-1-1415, when he believes that the nature of the property to be sold is such that a wider or more specialized coverage will enhance the possibility of obtaining a substantially higher price for the property.

(2) When the property to be sold is real property it shall be sufficient if the notice specifies the property to be sold property to be sold as that located at a particular mailing address and which is otherwise sufficient to locate the property, identify the improvements thereon, if any, and indicate whether it is a residence, commercial property, a farm, or other property devoted to other specialized uses. A description of real property by metes and bounds shall not be required; however, the approximate acreage, or dimensions where more appropriate, shall be specified in the notice.