Whenever any authorized person shall seize any property pursuant to Section 1-132 of this Title, there shall be an inventory and appraisal of such property and a copy provided to the person from whom it was seized, or, if such person cannot be found, at the place from which said property was seized, and a copy of said inventory delivered to the Tax Commission. ONCA 06-10, eff. Sept. 29, 2006; ONCA 14-83, eff. Nov. 24, 2014.