2010 Tennessee Code
Title 5 - Counties
Chapter 17 - County-wide Fire Departments
5-17-106 - Fire tax Levy.

5-17-106. Fire tax Levy.

(a)  The county legislative body or other governing body shall levy an annual fire tax upon the property owners of each district. The county legislative body of any county having a population of not less than eighty thousand (80,000) nor more than eighty-three thousand (83,000) according to the 1990 federal census or any subsequent federal census, that after April 8, 1992 establishes a fire tax district, may levy an annual fire tax upon the property owners of each district. If a tax is levied, the provisions of subsection (b) shall apply to such fire tax.

(b)  The fire tax of each fire tax district shall be set at a rate sufficient to pay that district's share of the total budget of the county-wide fire department.

[Acts 1965, ch. 138, § 6; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 5-1706; Acts 1992, ch. 649, § 1.]  
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