Tennessee § 5-17-105 - Fire and emergency services tax districts.
Full text of Tennessee Tennessee Code Annotated § 5-17-105 — Fire and emergency services tax districts., with citation guidance and answers to common questions.
§ 5-17-105. Fire and emergency services tax districts.
The boundaries of fire and emergency services tax districts shall be determined by the county legislative body or other governing body, and shall become fixed by resolution of the county legislative body or other governing body thirty (30) days or more after notice of the determination of the boundaries of a district has been given to the property owners of the district. Such notice shall be given by mailing a description of the boundaries of the district to all of the property owners of record within the district, at their last known address. The boundaries of any district may be altered at any time by means of the same procedure by which the district was created. In the case of county-wide fire districts as authorized by § 5-17-101, the fire and emergency services tax district shall comprise the entire county outside of any and all incorporated municipalities within the county, but each and every such incorporated municipality within the county may elect to contract with the county for inclusion in such fire and emergency services tax district as authorized by § 5-17-108. In those counties having eight (8) or more incorporated municipalities that levy a property tax and four (4) or more special school districts, the fire and emergency services tax district shall comprise the entire county, including each and every incorporated municipality. Acts 1965, ch. 138, § 5; 1978, ch. 674, § 4; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 5-1705; Acts 1996, ch. 836, § 1; 2012, ch. 771, § 1. Compiler's Notes. Acts 2012, ch. 771, § 2 provided that any county which, prior to April 19, 2012, has created a fire tax district or imposed a fire tax pursuant to this part is not required, but is authorized, to adopt a resolution to rename the district or the tax to be designated as the fire and emergency services tax district or the fire and emergency services tax; provided, that such district shall hereafter be known and cited as the fire and emergency services tax district and the tax shall be known and cited as the fire and emergency services tax.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 5-17-105
What does Tennessee Code Annotated § 5-17-105 cover?
Section 5-17-105 ("Fire and emergency services tax districts.") 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 § 5-17-105?
A common citation format is "Tennessee Code Annotated § 5-17-105" (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 § 5-17-105 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.