Tennessee § 67-5-510 - Establishment of county tax rate.
Full text of Tennessee Tennessee Code Annotated § 67-5-510 — Establishment of county tax rate., with citation guidance and answers to common questions.
§ 67-5-510. Establishment of county tax rate.
It is the duty of the county legislative bodies, on the first Monday in July, or as soon thereafter as practicable, to fix the tax rates on all properties within their respective jurisdictions for all county purposes, except that in any county having a population in excess of seven hundred thousand (700,000), according to the 1980 federal census or any subsequent federal census, establishing tax due dates other than the first Monday in October each year, in accordance with § 67-1-701(a) , shall have the authority to fix tax rates for all county purposes at dates prior to the first Monday in July. Acts 1921, ch. 113, § 19; Shan. Supp., § 809a26; Code 1932, § 1461; Acts 1983, ch. 430, § 1; T.C.A. (orig. ed.), § 67-1004. Compiler's Notes. For tables of U.S. decennial populations of Tennessee counties, see Volume 13 and its supplement. Attorney General Opinions. A county board of commissioners, having previously approved a tax rate for a particular fiscal year, may amend the county's tax rate, provided the new rate is fixed before taxes become due on the first Monday in October, OAG 04-149 (10/01/04).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-5-510
What does Tennessee Code Annotated § 67-5-510 cover?
Section 67-5-510 ("Establishment of county tax rate.") 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 § 67-5-510?
A common citation format is "Tennessee Code Annotated § 67-5-510" (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 § 67-5-510 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.