Incorporation

New municipalities may be created in Tennessee only inside a planned growth area as designated in a comprehensive growth plan.  Any new municipality must enact a property tax at least equal to its share of state taxes and must adopt a plan of services within six (6) months of incorporation. Before an incorporation election may be held, the county legislative body must approve the city limits and urban growth boundary for the proposed municipality.  T.C.A. § 6-58-112.