Tennessee § 5-17-106 - Fire and emergency services tax — Levy.
Full text of Tennessee Tennessee Code Annotated § 5-17-106 — Fire and emergency services tax — Levy., with citation guidance and answers to common questions.
§ 5-17-106. Fire and emergency services tax — Levy.
The county legislative body or other governing body shall levy an annual fire and emergency services tax upon the property owners of each district. The county legislative body of any county having a population of not less than eighty thousand (80,000) nor more than eighty-three thousand (83,000), according to the 1990 federal census or any subsequent federal census, that after April 8, 1992, establishes a fire and emergency services tax district, may levy an annual fire and emergency services tax upon the property owners of each district. If a tax is levied, subsection (b) shall apply to such fire and emergency services tax. The fire and emergency services tax of each fire and emergency services tax district shall be set at a rate sufficient to pay that district's share of the total budget of the county-wide fire department. Acts 1965, ch. 138, § 6; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 5-1706; Acts 1992, ch. 649, § 1; 2012, ch. 771, § 1. Compiler's Notes. For table of U.S. decennial populations of Tennessee counties, see Volume 13 and its supplement. 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 § 5-17-106
What does Tennessee Code Annotated § 5-17-106 cover?
Section 5-17-106 ("Fire and emergency services tax — Levy.") 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 § 5-17-106?
A common citation format is "Tennessee Code Annotated § 5-17-106" (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 § 5-17-106 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.