§ 3020. Sales of seized property. (a) Any sale of property subject to a tax lien must be sold at the fair market value of the property at the time of the sale.

(b) The owner of any property seized by levy may request that the commissioner sell such property within sixty days after the request (or within a longer period if specified by the owner). The commissioner shall comply with the request unless the commissioner determines (and notifies the owner within such period) that such compliance would not be in the best interests of this state.