TCA § 67-5-510 — Establishment of county tax rate

It is the duty of the county legislative bodies, on the first Monday in July, or as soon thereafter as practicable, to fix the tax rates on all properties within their respective jurisdictions for all county purposes, except that in any county having a population in excess of seven hundred thousand (700,000), according to the 1980 federal census or any subsequent federal census, establishing tax due dates other than the first Monday in October each year, in accordance with § 67-1-701(a) , shall have the authority to fix tax rates for all county purposes at dates prior to the first Monday in July. Acts 1921, ch. 113, § 19; Shan. Supp., § 809a26; Code 1932, § 1461; Acts 1983, ch. 430, § 1; T.C.A. (orig. ed.), § 67-1004. Compiler's Notes. For tables of U.S. decennial populations of Tennessee counties, see Volume 13 and its supplement. Attorney General Opinions. A county board of commissioners, having previously approved a tax rate for a particular fiscal year, may amend the county's tax rate, provided the new rate is fixed before taxes become due on the first Monday in October, OAG 04-149 (10/01/04).