Tennessee § 41-12-102 Powers of regional jail authority - Taxation of property and revenues

Tennessee Statutes

§ 41-12-102 — Powers of regional jail authority - Taxation of property and revenues

Tennessee § 41-12-102

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This text of Tennessee § 41-12-102 (Powers of regional jail authority - Taxation of property and revenues) 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. § 41-12-102 (2026).

Text

(a)It is declared that a regional jail authority created pursuant to this chapter shall be a public and governmental body acting as an agency and instrumentality of the creating and participating governmental entities, and that the powers exercised by the authority are declared to be for a public and governmental purpose and a matter of public necessity.

(b)The property and revenues of the authority, or any interest in the property or revenues, are exempt from all state, county and municipal taxation, except inheritance, transfer and estate taxes.

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(a) It is declared that a regional jail authority created pursuant to this chapter shall be a public and governmental body acting as an agency and instrumentality of the creating and participating governmental entities, and that the powers exercised by the authority are declared to be for a public and governmental purpose and a matter of public necessity. (b) The property and revenues of the authority, or any interest in the property or revenues, are exempt from all state, county and municipal taxation, except inheritance, transfer and estate taxes.