Tennessee Statutes

§ 5-17-106 — Fire and emergency services tax - Levy

Tennessee § 5-17-106

This text of Tennessee § 5-17-106 (Fire and emergency services tax - Levy) 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. § 5-17-106 (2026).

Text

(a)The county legislative body or other governing body shall levy an annual fire and emergency services tax upon the property owners of each district. The county legislative body of any county having a population of not less than eighty thousand (80,000) nor more than eighty-three thousand (83,000), according to the 1990 federal census or any subsequent federal census, that after April 8, 1992, establishes a fire and emergency services tax district, may levy an annual fire and emergency services tax upon the property owners of each district. If a tax is levied, subsection (b) shall apply to such fire and emergency services tax.
(b)The fire and emergency services tax of each fire and emergency services tax district shall be set at a rate sufficient to pay that district's share of the tota

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Legislative History

Acts 1965, ch. 138, § 6; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 5-1706; Acts 1992, ch. 649, §1; 2012 , ch. 771, § 1.

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Bluebook (online)
Tennessee § 5-17-106, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/5-17-106.