Any bonds or notes issued by a local government pursuant to this chapter and the income therefrom 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
Chapter 21 - Local Government Public Obligations Act of 1986
Part 1 - General Provisions Applicable to All Bonds and Notes Issued by Local Governments
§ 9-21-103. No Indebtedness Limit
§ 9-21-105. Chapter Definitions
§ 9-21-106. Rate Discrimination Prohibited
§ 9-21-107. Powers of Local Governments
§ 9-21-108. Governing Body Authorized to Act by Resolution — Procedure for Adoption of Resolutions
§ 9-21-109. Determination of Costs of Public Works Projects
§ 9-21-110. Appointment of a Fiscal Agent
§ 9-21-112. Interim Certificates
§ 9-21-115. State Control of Public Works Projects
§ 9-21-116. Hotel and Motel Projects Subject to Tax
§ 9-21-118. Recital of Issuance Pursuant to This Chapter
§ 9-21-119. Validity of Bonds and Notes Unaffected by Certain Irregularities
§ 9-21-121. Impairment of Contract
§ 9-21-122. Authorization to Cancel Bonds, Notes and Coupons
§ 9-21-126. Advertisements for Sale of Bonds or Notes
§ 9-21-128. Debt Necessary to Fund School Building Improvements, Demolition or New Construction
§ 9-21-131. Agreements Concerning Rights and Remedies of Parties — Jurisdiction — Applicable Law