Taxation - Historical Notes
Assessor of Property
The following act was superseded, repealed or failed to win local ratification, but is listed here as a reference to laws which once affected the Loudon County Assessor.
- Private Acts of 1911, Chapter 411, set the salary of the Loudon County Tax Assessor at $600 per annum.
Taxation
The following is a listing of acts pertaining to taxation in Loudon County which are no longer effective. Also referenced below are acts which repeal prior law without providing new substantive provisions.
- Private Acts of 1919, Chapter 87, authorized a special tax levy in Loudon County of $.50 per $100 assessed valuation for public road purposes.
- Private Acts of 1919, Chapter 249, authorized a special tax levy ($.10 per $100 assessed valuation) for the purpose of maintaining one or more high schools "for the colored persons residing in said counties."
- Private Acts of 1919, Chapter 269, authorized the court of Loudon County to levy and collect a special tax of .25¢ on each $100 of taxable property in said county for the purpose of grading, building and maintaining certain public roads in Loudon County.
- Private Acts of 1919, Chapter 500, authorized the creation of a joint road fund between Loudon and Monroe counties and authorized the construction of certain roads and the appointment of commissioners.
- Private Acts of 1919, Chapter 594, the Loudon County Court to levy and collect a special tax for the purposes of erecting public school houses, or building streets and sidewalks to school houses already erected. This levy, of $1.00 per $100 assessed valuation, was to apply to every unincorporated city or town in Loudon County.
- Private Acts of 1919, Chapter 766, authorized the Loudon County Court to levy a special road tax of .20¢ per $100 assessed property valuation in Loudon, Blount and Roane counties for improving and maintaining roads which connected those counties.
- Private Acts of 1921, Chapter 701, set the salary of the Loudon County Tax Assessor at $1,000 per year.
- Private Acts of 1929, Chapter 256, set the salary of the Loudon County Tax Assessor at $1,500 per annum, subject to the approval of the voters. Private Acts of 1929, Chapter 766, amended this to remove the requirement for voter approval.
- Private Acts of 1953, Chapter 420, set the salary of the Loudon County Tax Assessor at $250 per month.
- Private Acts of 1957, Chapter 48, set the Loudon County Tax Assessor's salary at $4,200 per year.
- Private Acts of 1982, Chapter 276, amended section 1 (b) and 2 of the Private Acts of 1972, Chapter 232, to include campgrounds in the hotel-motel tax provisions. This amendment was entirely repealed by Private Acts of 1983, Chapter 78.