Tennessee § 42-4-116 - Taxation.
Full text of Tennessee Tennessee Code Annotated § 42-4-116 — Taxation., with citation guidance and answers to common questions.
§ 42-4-116. Taxation.
Whenever any airport in regard to which an authority has been created exists outside the territorial limits of the creating municipality, any vocation, occupation, business or business activity located upon the premises, grounds, and/or property of the airport shall be subject to be taxed by both any municipality or county in which the airport is actually located and by the creating municipality to the extent and in the manner provided by law. This section does not apply to counties having a population of between two hundred eighty-five thousand (285,000) and two hundred ninety thousand (290,000), according to the 1980 federal census. This section does not apply to any county having a population of: not less than nor more than 100,000 200,000 450,000 550,000 600,001 according to the 1980 federal census or any subsequent federal census. This section does not apply to any county having a metropolitan form of government. This section does not apply to any municipality or county creating, controlling, or operating, in part, an airport or air navigation facility created, controlled, or operated, in part, by at least four (4) political subdivisions of this state and a political subdivision of an adjacent state, which airport is located outside the territorial limits of the municipality or county. Acts 1983, ch. 466, §§ 2, 4-7. Compiler's Notes. For table of U.S. decennial populations of Tennessee counties, see Volume 13 and its supplement.
Frequently Asked Questions About Tennessee § 42-4-116
What does Tennessee Code Annotated § 42-4-116 cover?
Section 42-4-116 ("Taxation.") 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 § 42-4-116?
A common citation format is "Tennessee Code Annotated § 42-4-116" (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 § 42-4-116 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.