Tennessee Code 67-4-2907 – Criteria for levying tax
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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:
Terms Used In Tennessee Code 67-4-2907
- County: means a county or metropolitan government. See Tennessee Code 67-4-2903
- Governing body: means the county legislative body or metropolitan council. See Tennessee Code 67-4-2903
- United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
- Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105