Tennessee § 67-4-2904 New development declared to be a locally taxable privilege

Tennessee Statutes

§ 67-4-2904 — New development declared to be a locally taxable privilege

Tennessee § 67-4-2904

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This text of Tennessee § 67-4-2904 (New development declared to be a locally taxable privilege) 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. § 67-4-2904 (2026).

Text

(a)Engaging in the act of development within a county, except as excluded by this part, is declared to be a privilege upon which a county, by resolution or ordinance of its governing body, may levy a tax, subject to the conditions and limitations contained in this part.

(b)The resolution or ordinance levying the tax must be adopted by a two-thirds (2/3) vote of the entire membership of the county legislative body at two (2) consecutive, regularly scheduled meetings. The resolution or ordinance adopted at the first meeting must be identical to the resolution or ordinance voted upon at the second meeting.

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(a) Engaging in the act of development within a county, except as excluded by this part, is declared to be a privilege upon which a county, by resolution or ordinance of its governing body, may levy a tax, subject to the conditions and limitations contained in this part. (b) The resolution or ordinance levying the tax must be adopted by a two-thirds (2/3) vote of the entire membership of the county legislative body at two (2) consecutive, regularly scheduled meetings. The resolution or ordinance adopted at the first meeting must be identical to the resolution or ordinance voted upon at the second meeting.