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2018 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 1 - General Provisions
Part 14 - Tax Enforcement Procedures Act
§ 67-1-1416. Sale of indivisible property.
Universal Citation: TN Code § 67-1-1416 (2018)
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.
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