Levy a Tax Rate in Excess of the Certified Tax Rate

WHEREAS, Tennessee Code Annotated, Section 67-5-1701(a), requires that, in the event of a general reappraisal in a county, the county legislative body shall determine and certify a tax rate which will provide the same ad valorem revenue for that jurisdiction as was levied during the previous year; and

WHEREAS, Tennessee Code Annotated, Section 67-5-1701(b), authorizes the State Board of Equalization to establish policies providing a procedure or formula for calculating the certified tax rate and __________________ County followed that procedure after reappraisal in 20___; and,

WHEREAS, Tennessee Code Annotated, Section 67-5-1702, authorizes a county legislative body to exceed the certified tax rate set according to Tennessee Code Annotated, Section 67-5-1701, by resolution after advertising its intent to exceed the certified tax rate in a newspaper of general circulation in the county (with an affidavit of publication sent within thirty days after publication to the State Board of Equalization) and public hearing; and

WHEREAS, ___________________ County desires to levy a tax rate in excess of the certified tax rate;

NOW, THEREFORE, BE IT RESOLVED, by the __________ County Legislative Body, meeting in ___________ session on this the ____ day of _________, 20__, that:

Section 1. A tax rate, in excess of the certified tax rate, is hereby levied as follows:




Section 2. This Resolution shall take effect from and after its passage, the public welfare requiring it. This resolution shall be spread upon the minutes of the county legislative body.

Adopted this _____ day of _________________, 20__.



APPROVED: ATTEST:




____________________________ ____________________________
County Executive County Clerk