2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 29 - County Powers Relief Act
§ 67-4-2907. Criteria for Levying Tax

Universal Citation: TN Code § 67-4-2907 (2020)

A governing body is prohibited from levying a tax pursuant to this part, unless the county meets one (1) or more of the following criteria:

  1. The county experienced a growth rate of twenty percent (20%) or more in total population from the 1990 federal census to the 2000 federal census, or the county experiences growth of twenty percent (20%) or more between any subsequent federal decennial censuses; or
  2. The county experienced a nine percent (9%) or more increase in population over the period from the year 2000 to 2004, or over a subsequent four-year period, according to United States census bureau population estimates.
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