Tennessee § 67-4-2904 - Residential development declared to be a locally taxable privilege.
Full text of Tennessee Tennessee Code Annotated § 67-4-2904 — Residential development declared to be a locally taxable privilege., with citation guidance and answers to common questions.
§ 67-4-2904. Residential development declared to be a locally taxable privilege.
Engaging in the act of residential development within a county, except as excluded by this part, is declared to be a privilege upon which a county, by resolution or ordinance of its governing body, may levy a tax, subject to the conditions and limitations contained in this part. The resolution or ordinance shall be adopted by a two-thirds (2/3) vote of the entire membership of the county legislative body at two (2) consecutive, regularly scheduled meetings. Acts 2006, ch. 953, § 1.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-4-2904
What does Tennessee Code Annotated § 67-4-2904 cover?
Section 67-4-2904 ("Residential development declared to be a locally taxable privilege.") 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 § 67-4-2904?
A common citation format is "Tennessee Code Annotated § 67-4-2904" (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 § 67-4-2904 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.