2021 Tennessee Code
Part 53 - State Sharing
§ 9-4-5301. Statutes Providing Base Apportionment for Determining Additional State Revenues

Funds apportioned as state-shared taxes to county and municipal governments for any fiscal year under authority of the following statutes shall provide the base apportionment for the purpose of determining the availability of additional state revenues to meet the requirement of the Constitution of Tennessee, Article II, § 24 that the state share in the cost of any law of general application imposing increased expenditure requirements on cities and counties: