Tennessee Code 5-17-107 – Fire and emergency services tax – Inclusion in property tax

Current as of: 2024 | Check for updates | Other versions

(a) The fire and emergency services tax shall be assessed in the same manner as the county property tax and collected as an addition thereto.

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Terms Used In Tennessee Code 5-17-107

Property: includes both personal and real property. See Tennessee Code 1-3-105

(b) The fire and emergency services tax shall in all ways be treated as a part of the county property tax.

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