Tenn. Code Ann. § 5-17-107

Fire and emergency services tax — Inclusion in property tax

Acts 1965, ch. 138, § 7; T.C.A., § 5-1707; Acts 2012, ch. 771, § 1.

(1) The fire and emergency services tax shall be assessed in the same manner as the county property tax and collected as an addition thereto.

(2) The fire and emergency services tax shall in all ways be treated as a part of the county property tax.

Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.