The officer, having seized the goods and chattels of the delinquent, shall give ten (10) days' notice of the time and place of sale, which the officer shall make at the time specified, unless the owner, at or before the time of sale, produces the clerk's, recorder's, or collecting officer's receipt for the tax, cost, and charges, in which case the officer shall redeliver the goods to the owner.
T.C.A. § 6-55-303