(a) 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.

Terms Used In Tennessee Code 68-221-1302

  • Authority: means a water and wastewater treatment authority created pursuant to this part. See Tennessee Code 68-221-1303
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • State: means the state of Tennessee. See Tennessee Code 68-221-1303
  • Treatment works: means any devices and systems used in the storage, treatment, recycling and reclamation of sewage or industrial wastes of a liquid nature to restore and maintain the chemical, physical and biological integrity of the state's waters, or any devices and systems used in the treatment and distribution of water, including intercepting sewers, outfall sewers, sewage collection systems, water storage facilities, water transmission lines, pumping, power and other equipment, and their appurtenances, extensions, improvements, remodeling, additions and alterations thereof. See Tennessee Code 68-221-1303
(b) The property and revenues of the authority, or any interest in the property or revenues, are exempt from all state, county and municipal taxation.
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