Tennessee § 67-5-102 - Taxation by county.
Full text of Tennessee Tennessee Code Annotated § 67-5-102 — Taxation by county., with citation guidance and answers to common questions.
§ 67-5-102. Taxation by county.
For county general purposes, the various counties are authorized to levy an ad valorem tax upon all property subject to this form of taxation. The amount of such tax shall be fixed by the county legislative body of each county. “County general purpose levy” means a levy for all county purposes, except roads, bridges, schools, debt service, sinking funds and levies pursuant to special tax laws not included in the above. Taxes on property for county purposes shall be imposed on the value of the property, as defined and determined in this chapter and as otherwise provided by law. All existing limitations and restrictions, whether restrictive as to total dollar amount or restrictive as to specific uses, or a combination of the two (2), whether imposed by general or private act, or home rule charter, upon the maximum rate or amount of any county, municipality or metropolitan government ad valorem tax levy, are repealed effective January 1, 1973. Code 1858, § 490; Shan., § 650; Acts 1931 (1st Ex. Sess.), ch. 3, § 1; Code 1932, § 1049; C. Supp. 1950, § 1045.1; Acts 1957, ch. 328, § 1; 1973, ch. 226, § 6; T.C.A. (orig. ed.), §§ 67-643, 67-1001, 67-1007; Acts 2015, ch. 44, § 1. Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 5. Law Reviews. Tax Limitations of Counties and Municipalities (M. P. O'Connor), 12 Tenn. L. Rev. 174 (1934).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-5-102
What does Tennessee Code Annotated § 67-5-102 cover?
Section 67-5-102 ("Taxation by county.") 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 § 67-5-102?
A common citation format is "Tennessee Code Annotated § 67-5-102" (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 § 67-5-102 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.