Tennessee Code 5-17-107 – Fire and emergency services tax – Inclusion in property tax

Current as of: 2024 | Check for updates | Other versions

(a) The fire and emergency services tax shall be assessed in the same manner as the county property tax and collected as an addition thereto.

Terms Used In Tennessee Code 5-17-107

Property: includes both personal and real property. See Tennessee Code 1-3-105

(b) The fire and emergency services tax shall in all ways be treated as a part of the county property tax.

Previous section

Chapter 17 Contents