NMSA 1978, § 7-1-43 — Sale of indivisible property

If any property of the taxpayer subject to levy is not divisible so as to enable the
secretary or the secretary's delegate by sale of a part thereof to raise the whole amount
of the tax and expenses, the whole of the taxpayer's interest in the property shall be
sold but is always subject to redemption before sale according to the provisions of
Section 7-1-47 NMSA 1978.