Tennessee Code 67-1-1416 – Sale of indivisible property
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Terms Used In Tennessee Code 67-1-1416
- Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
- Property: includes both personal and real property. See Tennessee Code 1-3-105
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.