Tennessee § 67-7-212 - Local approval required — Collection of tax — Existing private acts.
Full text of Tennessee Tennessee Code Annotated § 67-7-212 — Local approval required — Collection of tax — Existing private acts., with citation guidance and answers to common questions.
§ 67-7-212. Local approval required — Collection of tax — Existing private acts.
The tax authorized by this part shall be levied pursuant to this part in any county upon the adoption of a resolution by a two-thirds vote of the county legislative body of such county. The presiding officer of the county legislative body shall certify a copy of the resolution to the secretary of state and the commissioner of revenue. In addition, no tax shall be collected by the department of revenue pursuant to such county legislative action until the first day of a month occurring at least thirty (30) days after the receipt of a certified copy of such action by the department. Any county legislative body that has by private act enacted prior to June 5, 1984, levied a tax on the severance of sand, gravel, sandstone, chert or limestone may continue such tax at a rate not to exceed the rate established in this part, and such private act shall remain in force and effect in such county for all other purposes; provided, that any adjustment required by this part, in the rate effective in such county, shall take effect on the first day of the month following June 5, 1985. Acts 1985, ch. 410, §§ 4, 5.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-7-212
What does Tennessee Code Annotated § 67-7-212 cover?
Section 67-7-212 ("Local approval required — Collection of tax — Existing private acts.") 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 § 67-7-212?
A common citation format is "Tennessee Code Annotated § 67-7-212" (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 § 67-7-212 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.