Tenn. Code Ann. § 49-2-1265
This is the official text of Tenn. Code Ann. § 49-2-1265, part of Tennessee’s Code Ann — part of the compiled statutory law of Tennessee, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Multi-county consolidated school system - Property tax
Official statutory text
(a) In addition to any other tax applicable to property located within the consolidated school district created pursuant to this part, there shall be levied a property tax sufficient to fund the consolidated school district. The tax rate shall be set by the general assembly by private act. (b) The board of education of the consolidated school district shall have the authority to set the tax rate lower than that imposed by any private act setting a tax rate for the school district, but shall not have the power to impose a tax in excess of any statutory levy nor shall it have the power to lower any special levy assessed for the purpose of bond repayment. In order to change the rate of taxation, the board must certify, on or before September 1, to the county trustees the new school district tax rate not to exceed the rate imposed by the legislative act, and the county trustees shall collect the taxes based on the rates so certified. Acts 1992, ch. 535, § 76.
(a) In addition to any other tax applicable to property located within the consolidated school district created pursuant to this part, there shall be levied a property tax sufficient to fund the consolidated school district. The tax rate shall be set by the general assembly by private act.
(b) The board of education of the consolidated school district shall have the authority to set the tax rate lower than that imposed by any private act setting a tax rate for the school district, but shall not have the power to impose a tax in excess of any statutory levy nor shall it have the power to lower any special levy assessed for the purpose of bond repayment. In order to change the rate of taxation, the board must certify, on or before September 1, to the county trustees the new school district tax rate not to exceed the rate imposed by the legislative act, and the county trustees shall collect the taxes based on the rates so certified.
Acts 1992, ch. 535, § 76.
(a) In addition to any other tax applicable to property located within the consolidated school district created pursuant to this part, there shall be levied a property tax sufficient to fund the consolidated school district. The tax rate shall be set by the general assembly by private act.
(b) The board of education of the consolidated school district shall have the authority to set the tax rate lower than that imposed by any private act setting a tax rate for the school district, but shall not have the power to impose a tax in excess of any statutory levy nor shall it have the power to lower any special levy assessed for the purpose of bond repayment. In order to change the rate of taxation, the board must certify, on or before September 1, to the county trustees the new school district tax rate not to exceed the rate imposed by the legislative act, and the county trustees shall collect the taxes based on the rates so certified.
Acts 1992, ch. 535, § 76.
Status: in_force
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