Tennessee § 67-4-2913 - Preemption.

§ 67-4-2913. Preemption.

After June 20, 2006, no county shall be authorized to enact an impact fee on development or a local real estate transfer tax by private or public act. In addition, this part shall be the exclusive authority for local governments to adopt any new or additional adequate facilities taxes on development. However, this part shall not be construed to prevent a municipality or county from exercising any authority to levy or collect similar development taxes or impact fees granted by a private act that was in effect prior to June 20, 2006, or from revising the dedicated use and purpose of a tax on new development from public facilities to public school facilities. A county levying a development tax or impact fee by private act on June 20, 2006, shall be prohibited from using the authority provided in this part so long as the private act is in effect. Acts 2006, ch. 953, § 1. Attorney General Opinions. A county that imposed a development tax pursuant to a pre-existing private act may continue to levy that tax for so long as that act remains in effect; the County Powers Relief Act, however, precludes a county from relying on a subsequently-enacted private act to impose or increase a development tax, OAG 07-006 (1/17/07). County's authority to levy or increase an adequate facilities tax pursuant to a private act, OAG 07-056 (4/23/07). The general assembly may expand T.C.A. § 67-4-2913 ’s exception for counties with pre-existing private acts to allow for the amendment of these private acts to authorize the imposition of a new tax or an increase in the existing tax rate, OAG 07-057 (4/25/07). The restrictions on impact fees and adequate facilities taxes in T.C.A.§ 67-4-2913 do not prohibit a city from enacting an ordinance that would require developers of real property either to construct sidewalks or pay a fee in lieu of constructing the sidewalks, OAG 07-161 (12/11/07).