Tenn. Code § 67-4-2902
Current through Acts 2023-2024, ch. 1069
The purpose of this part is to authorize counties to levy a privilege tax on persons and entities engaged in the development of property, in order to provide a county with an additional source of funding to defray the cost of providing school facilities to meet the needs of the citizens of the county as a result of population growth.
T.C.A. § 67-4-2902