(a) Whenever any airport in regard to which an authority has been created exists outside the territorial limits of the creating municipality, any vocation, occupation, business or business activity located upon the premises, grounds, and/or property of the airport shall be subject to be taxed by both any municipality or county in which the airport is actually located and by the creating municipality to the extent and in the manner provided by law.
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Terms Used In Tennessee Code 42-4-116

  • Airport: means and includes any one (1) or more airports or heliports and related facilities, including, but not limited to, land and interests in land, facilities for storage of air and space craft, navigation and landing aids, taxiways, pads, aprons, control towers, passenger and cargo terminal buildings, hangars, administration and office buildings, garages, parking lots, and such other structures, facilities and improvements necessary or convenient to the development and maintenance of airports and heliports, and for the promotion and accommodation of air and space travel, commerce and navigation. See Tennessee Code 42-4-103
  • Authority: means a metropolitan airport authority created pursuant to this chapter. See Tennessee Code 42-4-103
  • Creating municipality: means any city or metropolitan government having a population of not less than one hundred thousand (100,000), or any county in which any such city shall be situated, that shall create an authority pursuant to this chapter. See Tennessee Code 42-4-103
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • State: means the state of Tennessee. See Tennessee Code 42-4-103
(b)

(1) This section does not apply to counties having a population of between two hundred eighty-five thousand (285,000) and two hundred ninety thousand (290,000), according to the 1980 federal census.
(2) This section does not apply to any county having a population of:

not less than

nor more than

100,000

200,000

450,000

550,000

600,001

according to the 1980 federal census or any subsequent federal census.

(3) This section does not apply to any county having a metropolitan form of government.
(4) This section does not apply to any municipality or county creating, controlling, or operating, in part, an airport or air navigation facility created, controlled, or operated, in part, by at least four (4) political subdivisions of this state and a political subdivision of an adjacent state, which airport is located outside the territorial limits of the municipality or county.
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