Private Acts: Taxation

Most of the general law on taxation can be found in title 67 of Tennessee Code Annotated.

The chief revenue source for county government is the ad valorem tax on real and personal property.

The statutes dealing with the county property tax, including assessment, levy, collection, and enforcement, are found in title 67, chapter 5. Assessments are reviewed by the county board of equalization, which is covered by title 67, chapter 5, part 14.

Another large source of county revenue is the local option sales tax. The authority for the local option sales tax is codified at T.C.A. title 67, chapter 6, part 7.

While the property tax may be levied by the county legislative body alone, the local sales tax must be approved by the qualified voters in a referendum.

Other general law granting taxing authority for counties may be found in other sections of the code. These may be found through use of the combined general index to the Tennessee Code Annotated.

In some areas private acts may be used for authority to levy a tax at the county level. The revenue sources available to county governments, and the authority for such taxes and fees, either in general law or private acts, are summarized in the CTAS publication County Revenue Manual.

The following is a listing of acts pertaining to taxation in Grainger County which are no longer effective. Also referenced below is an act which repealed prior law without providing new substantive provisions.

  1. Acts of 1796 (1st Sess.), Chapter 28, set the tax rate and enumerated the things to be taxed for the new county of Grainger.
  2. Acts of 1799, Chapter 29, set the tax rate again and regulated the methods of collection and accounting.
  3. Acts of 1801, Chapter 60, authorized the Grainger County Court to levy an additional tax of the purpose of building a new courthouse.
  4. Private Acts of 1931, Chapter 612, authorized Grainger County to levy and collect a tax on all the personal and real property and all ad valorems when an appropriate order was made by the county quarterly court which authorized such levy for county purposes in a sum not to exceed .30¢ on the $100 of taxable property in Grainger County.
  5. Private Acts of 1976, Chapter 2, would have imposed a $1.00 litigation tax to be used for courthouse refurbishing and maintenance. This act was not ratified and never became effective.
  6. Private Acts of 1982, Chapter 202, imposed a $1.00 litigation tax, with the proceeds to be used to refurbish and maintain the Grainger County Courthouse. This act was repealed by Private Acts of 1983, Chapter 19.

Assessor of Property

The assessor of property is a constitutional officer provided for in article VII, section 1 of the Constitution of Tennessee to be elected by the qualified voters for a term of four years. For general law on the office of county assessor of property, see Tennessee Code Annotated title 67, chapter 1, part 5.

The following acts were superseded, repealed or failed to win local ratification, but they are listed here as a reference to laws which once affected the Grainger County Assessor. Also referenced below is an act which repealed prior law without providing new substantive provisions.

  1. Acts of 1845-46, Chapter 116, placed a tax on Grainger County for the purpose of building a courthouse. The tax was to be collected by the tax collector or sheriff of the county and given to the commissioners appointed to superintend the building of the courthouse.

[Acts passed in the 20th Century were not transcribed for this site.]

Leave a Reply

You must be logged in to post a comment.

All donated content on this site is the copyrighted property of its owner(s).

Links to external sites are provided for information only. By providing links to external sites, Grainger County TNGenWeb does not endorse any entities or take responsibility for the content or availability of any pages not located on this Web site.

Panorama Theme by Themocracy

Site last updated July 13, 2017 @ 8:26 pm; This content last updated May 9, 2011 @ 12:25 am