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. 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.