A county legislative body shall not levy any higher pro rata of taxes on any species of property or privilege than that fixed for the state, but the percentage of such levy, as compared with the state tax, shall be equal and uniform.
Tenn. Code Ann. § 67-1-602
Limit on county taxation — Equal and uniform taxation
Acts 1869-1870, ch. 81, § 9; Shan., § 652; mod
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.