Tennessee § 49-2-401 - Municipal school tax.
Full text of Tennessee Tennessee Code Annotated § 49-2-401 — Municipal school tax., with citation guidance and answers to common questions.
§ 49-2-401. Municipal school tax.
Every incorporated municipality is empowered, through its governing board, to submit a proposition to the qualified voters to levy and collect a school tax, not exceeding the tax levied by the state for state purposes, on each one hundred dollars ($100) of the taxable property of the city or town submitting the proposition. If two-thirds (2/3) of the qualified voters voting at the election vote for the tax, then the tax shall be levied and collected for the purpose of establishing a system of common schools in the city or town. No tax shall be levied and collected in the municipality for and in any year unless the county in which the municipality is situated fails or refuses, on or before the April term of each year, to levy a county tax for common school purposes. Nothing in this section shall be construed to prohibit any municipality from levying a school tax additional to the county school tax. Acts 1872, ch. 12, §§ 1, 2, 5; Shan., §§ 1973, 1974, 1977; mod. Code 1932, §§ 3385, 3386, 3389; T.C.A. (orig. ed.), §§ 49-301 — 49-303. Law Reviews. Symposium – Memphis in the Law: A Memphis Dilemma: A Half-Century of Public Education Reform in Memphis and Shelby County From Desegregation to Consolidation (Daniel Kiel), 41 U. Mem. L. Rev. 787 (2011). Attorney General Opinions. Constitutionality of overlapping county and municipal school tax levies, OAG 95-055, 1995 Tenn. AG LEXIS 66 (5/23/95). County commission's role in funding special school districts. OAG 10-58, 2010 Tenn. AG LEXIS 58 (4/28/10).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 49-2-401
What does Tennessee Code Annotated § 49-2-401 cover?
Section 49-2-401 ("Municipal school tax.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 49-2-401?
A common citation format is "Tennessee Code Annotated § 49-2-401" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 49-2-401 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.