67-1-1416 - Sale of indivisible property. - Tennessee Statutes

67-1-1416. Sale of indivisible property.

If any property liable to levy is not divisible so as to enable the commissioner or the commissioner's delegate by sale of a part of the property to raise the whole amount of the tax and expenses, the whole of such property shall be sold.

[Acts 1972, ch. 762, § 4; T.C.A., § 67-6013.]