Tennessee Code 5-5-123 – Powers and duties – Time for county tax levy
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Terms Used In Tennessee Code 5-5-123
- Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
The county legislative body is required, at the first term in every year, to impose, and provide for the collection of, the tax for county purposes, and fix the rate thereof; but if it omits such duty at the first session, it shall be performed at the next regular session.