Tennessee § 11-24-109 Special playground and recreation tax

Tennessee Statutes

§ 11-24-109 — Special playground and recreation tax

Tennessee § 11-24-109

Title11

This text of Tennessee § 11-24-109 (Special playground and recreation tax) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 11-24-109 (2026).

Text

The governing body of any municipality or county adopting this part may levy and collect a tax, the rate of which to be set by the governing body and the proceeds to be designated as a special playground and recreation tax, and shall be levied and collected in like manner as a general tax of the municipality, but the same shall be in addition to and exclusive of all other taxes such municipality may levy or collect, nor shall such tax be sealed down under any existing law.

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The governing body of any municipality or county adopting this part may levy and collect a tax, the rate of which to be set by the governing body and the proceeds to be designated as a special playground and recreation tax, and shall be levied and collected in like manner as a general tax of the municipality, but the same shall be in addition to and exclusive of all other taxes such municipality may levy or collect, nor shall such tax be sealed down under any existing law.