Tennessee § 5-5-123 - Powers and duties — Time for county tax levy.
Full text of Tennessee Tennessee Code Annotated § 5-5-123 — Powers and duties — Time for county tax levy., with citation guidance and answers to common questions.
§ 5-5-123. Powers and duties — Time for county tax levy.
The county legislative body is required, at the first term in every year, to impose, and provide for the collection of, the tax for county purposes, and fix the rate thereof; but if it omits such duty at the first session, it shall be performed at the next regular session. Code 1858, § 4193 (deriv. Acts 1837-1838, ch. 135, § 2); Shan., § 6013; Code 1932, § 10212; Acts 1978, ch. 934, § 15; impl. am. Acts 1978, ch. 934, § 12; T.C.A. (orig. ed.), § 5-525. Cross-References. General revenue authority of counties, title 67, ch. 1, part 6. Attorney General Opinions. Tax levy for public buildings may be levied by a county as a litigation tax; however, the tax must be levied in the same manner and in an amount not to exceed the amount of litigation taxes levied by the state, OAG 03-006, 2003 Tenn. AG LEXIS 6 (1/22/03).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 5-5-123
What does Tennessee Code Annotated § 5-5-123 cover?
Section 5-5-123 ("Powers and duties — Time for county 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 § 5-5-123?
A common citation format is "Tennessee Code Annotated § 5-5-123" (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 § 5-5-123 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.