Tennessee § 68-221-1302 - Authorities created as public and governmental bodies — Property and revenue exempt from taxes.
Full text of Tennessee Tennessee Code Annotated § 68-221-1302 — Authorities created as public and governmental bodies — Property and revenue exempt from taxes., with citation guidance and answers to common questions.
§ 68-221-1302. Authorities created as public and governmental bodies — Property and revenue exempt from taxes.
It is declared that water and wastewater treatment authorities created pursuant to this part shall be public and governmental bodies acting as agencies and instrumentalities of the creating and participating governmental entities; and that the acquisition, operation and finance of water and wastewater treatment works by the authorities is declared to be for a public and governmental purpose and a matter of public necessity. The property and revenues of the authority, or any interest in the property or revenues, are exempt from all state, county and municipal taxation. Acts 2007, ch. 250, § 1.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 68-221-1302
What does Tennessee Code Annotated § 68-221-1302 cover?
Section 68-221-1302 ("Authorities created as public and governmental bodies — Property and revenue exempt from taxes.") 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 § 68-221-1302?
A common citation format is "Tennessee Code Annotated § 68-221-1302" (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 § 68-221-1302 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.