Tennessee § 67-1-602 - Limit on county taxation — Equal and uniform taxation.
Full text of Tennessee Tennessee Code Annotated § 67-1-602 — Limit on county taxation — Equal and uniform taxation., with citation guidance and answers to common questions.
§ 67-1-602. Limit on county taxation — Equal and uniform taxation.
A county legislative body shall not levy any higher pro rata of taxes on any species of property or privilege than that fixed for the state, but the percentage of such levy, as compared with the state tax, shall be equal and uniform. Acts 1869-1870, ch. 81, § 9; Shan., § 652; mod. Code 1932, § 1051; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), § 67-1006. Cross-References. Establishment of county tax rate, § 67-5-510 . Privilege tax, levy by counties and cities, §§ 67-4-501 , 67-4-502 . Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, §§ 5, 8. Law Reviews. Tax Limitations of Counties and Municipalities (M. P. O'Connor), 12 Tenn. L. Rev. 174 (1934). Attorney General Opinions. County wheel tax not limited by this section, OAG 97-109 (8/06/97). Cited: Bright v. Halloman, 75 Tenn. 309, 1881 Tenn. LEXIS 121 (1881); Treadwell Realty Co. v. City of Memphis, 173 Tenn. 168, 116 S.W.2d 997, 1937 Tenn. LEXIS 23 (1937).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-1-602
What does Tennessee Code Annotated § 67-1-602 cover?
Section 67-1-602 ("Limit on county taxation — Equal and uniform 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 § 67-1-602?
A common citation format is "Tennessee Code Annotated § 67-1-602" (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 § 67-1-602 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.