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2017 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 1 - General Provisions
Part 6 - General Revenue Authority of Counties
§ 67-1-602. Limit on county taxation -- Equal and uniform taxation.
Universal Citation: TN Code § 67-1-602 (2017)
A county legislative body shall not levy any higher pro rata of taxes on any species of property or privilege than that fixed for the state, but the percentage of such levy, as compared with the state tax, shall be equal and uniform.
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