The county legislative body is required, at the first term in every year, to impose, and provide for the collection of, the tax for county purposes, and fix the rate thereof; but if it omits such duty at the first session, it shall be performed at the next regular session.
Code 1858, § 4193 (deriv. Acts 1837-1838, ch. 135, § 2); Shan., § 6013; Code 1932, § 10212; Acts 1978, ch. 934, § 15; impl. am. Acts 1978, ch. 934, § 12; T.C.A. (orig. ed.), § 5-525.
Structure 2021 Tennessee Code
Chapter 5 - County Legislative Bodies
Part 1 - Substantive Provisions
§ 5-5-101. Basic Legislative Unit — Name Changes
§ 5-5-106. Attendance at Meetings
§ 5-5-107. Compensation of Members
§ 5-5-110. Business Presented by Chair
§ 5-5-118. Powers and Duties — Voting Railroad Stock
§ 5-5-119. Powers and Duties — Supervision of Local Improvements
§ 5-5-120. Powers and Duties — Commissioners for Local Improvements
§ 5-5-121. Powers and Duties — Control of Public Buildings
§ 5-5-122. Powers and Duties — Tax Levy for Public Buildings
§ 5-5-123. Powers and Duties — Time for County Tax Levy
§ 5-5-124. Powers and Duties — Correction of Tax Errors
§ 5-5-125. Powers and Duties — Exemptions From Roadwork, Peddling Requirements