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 67-4-2904 - New development declared to be a locally taxable privilege

Universal Citation:
TN Code § 67-4-2904 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

  • (a) Engaging in the act of development within a county, except as excluded by this part, is declared to be a privilege upon which a county, by resolution or ordinance of its governing body, may levy a tax, subject to the conditions and limitations contained in this part.
  • (b) The resolution or ordinance levying the tax must be adopted by a two-thirds (2/3) vote of the entire membership of the county legislative body at two (2) consecutive, regularly scheduled meetings. The resolution or ordinance adopted at the first meeting must be identical to the resolution or ordinance voted upon at the second meeting.

Amended by 2024 Tenn. Acts, ch. 990,s 4, eff. 5/21/2024.

Acts 2006, ch. 953, § 1.


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