Any contract, lease or lease-purchase agreement with respect to capital improvement property entered into under the authority of this part and the income from the property shall be exempt from all state, county and municipal taxation except for inheritance, transfer and estate taxes, and except as otherwise provided in this code.
Structure 2021 Tennessee Code
Title 7 - Consolidated Governments and Local Governmental Functions and Entities
Chapter 51 - Miscellaneous Governmental and Proprietary Functions
Part 9 - Contracts, Leases and Lease-Purchase Agreements
§ 7-51-902. Capital Improvement Property
§ 7-51-903. Long-Term Contracts
§ 7-51-906. Proprietary Contracts Unaffected
§ 7-51-907. Sewage Treatment Works and Public Water Systems
§ 7-51-908. Contracts Concerning Education
§ 7-51-909. Tax Exemption for Capital Improvement Property
§ 7-51-910. Contracts for Purchase of Natural Gas, Propane Gas or Electric Power
§ 7-51-911. Contracts for Purchase of Gasoline and Diesel Fuel