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2023 Tennessee Code
Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107)
Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206)
Part 29 - COUNTY POWERS RELIEF ACT (§§ 67-4-2901 — 67-4-2913)
Section 67-4-2902 - Purpose of part
Universal Citation:
TN Code § 67-4-2902 (2023)
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The purpose of this part is to authorize counties to levy a privilege tax on persons and entities engaged in the development of property, in order to provide a county with an additional source of funding to defray the cost of providing school facilities to meet the needs of the citizens of the county as a result of population growth.
Amended by 2024 Tenn. Acts, ch. 990,s 1, eff. 5/21/2024.
Acts 2006, ch. 953, § 1.
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