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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 7 - Severance Taxes
Part 2 - Taxation of Other Minerals
§ 67-7-212. Local Approval Required — Collection of Tax — Existing Private Acts
Universal Citation: TN Code § 67-7-212 (2020)
- The tax authorized by this part shall be levied pursuant to this part in any county upon the adoption of a resolution by a two-thirds vote of the county legislative body of such county. The presiding officer of the county legislative body shall certify a copy of the resolution to the secretary of state and the commissioner of revenue.
- In addition, no tax shall be collected by the department of revenue pursuant to such county legislative action until the first day of a month occurring at least thirty (30) days after the receipt of a certified copy of such action by the department.
- Any county legislative body that has by private act enacted prior to June 5, 1984, levied a tax on the severance of sand, gravel, sandstone, chert or limestone may continue such tax at a rate not to exceed the rate established in this part, and such private act shall remain in force and effect in such county for all other purposes; provided, that any adjustment required by this part, in the rate effective in such county, shall take effect on the first day of the month following June 5, 1985.
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