Tenn. Code Ann. § 49-2-401
This is the official text of Tenn. Code Ann. § 49-2-401, 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.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Municipal school tax
Official statutory text
(a) Every incorporated municipality is empowered, through its governing board, to submit a proposition to the qualified voters to levy and collect a school tax, not exceeding the tax levied by the state for state purposes, on each one hundred dollars ($100) of the taxable property of the city or town submitting the proposition. (b) If two-thirds (2/3) of the qualified voters voting at the election vote for the tax, then the tax shall be levied and collected for the purpose of establishing a system of common schools in the city or town. (c) No tax shall be levied and collected in the municipality for and in any year unless the county in which the municipality is situated fails or refuses, on or before the April term of each year, to levy a county tax for common school purposes. Nothing in this section shall be construed to prohibit any municipality from levying a school tax additional to the county school tax. Acts 1872, ch. 12, §§ 1, 2, 5; Shan., §§ 1973, 1974, 1977; mod. Code 1932, §§ 3385, 3386, 3389; T.C.A. (orig. ed.), §§ 49-301 -- 49-303.
(a) Every incorporated municipality is empowered, through its governing board, to submit a proposition to the qualified voters to levy and collect a school tax, not exceeding the tax levied by the state for state purposes, on each one hundred dollars ($100) of the taxable property of the city or town submitting the proposition.
(b) If two-thirds (2/3) of the qualified voters voting at the election vote for the tax, then the tax shall be levied and collected for the purpose of establishing a system of common schools in the city or town.
(c) No tax shall be levied and collected in the municipality for and in any year unless the county in which the municipality is situated fails or refuses, on or before the April term of each year, to levy a county tax for common school purposes. Nothing in this section shall be construed to prohibit any municipality from levying a school tax additional to the county school tax.
Acts 1872, ch. 12, §§ 1, 2, 5; Shan., §§ 1973, 1974, 1977; mod. Code 1932, §§ 3385, 3386, 3389; T.C.A. (orig. ed.), §§ 49-301 -- 49-303.
(a) Every incorporated municipality is empowered, through its governing board, to submit a proposition to the qualified voters to levy and collect a school tax, not exceeding the tax levied by the state for state purposes, on each one hundred dollars ($100) of the taxable property of the city or town submitting the proposition.
(b) If two-thirds (2/3) of the qualified voters voting at the election vote for the tax, then the tax shall be levied and collected for the purpose of establishing a system of common schools in the city or town.
(c) No tax shall be levied and collected in the municipality for and in any year unless the county in which the municipality is situated fails or refuses, on or before the April term of each year, to levy a county tax for common school purposes. Nothing in this section shall be construed to prohibit any municipality from levying a school tax additional to the county school tax.
Acts 1872, ch. 12, §§ 1, 2, 5; Shan., §§ 1973, 1974, 1977; mod. Code 1932, §§ 3385, 3386, 3389; T.C.A. (orig. ed.), §§ 49-301 -- 49-303.
Status: in_force
Need a lawyer in Tennessee?
Find a Tennessee lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.