There is a newer version of the Tennessee Code
2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 1 - General Provisions
Part 14 - Tax Enforcement Procedures Act
67-1-1416 - Sale of indivisible property.
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.]
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