Taxation - Historical Notes

Taxation

The following is a listing of acts pertaining to taxation in Bledsoe County which are no longer effective.  Also referenced below are acts which repeal prior law without providing new substantive provisions.

1. Private Acts of 1829-30, Chapter 228, authorized the court of pleas and quarter sessions of Bledsoe County to lay a tax on all taxable property, not to exceed the state tax, and not to continue for more than two years, to raise funds to secure a site and erect a house thereon for the accommodations of the poor people.  This tax, authorized herein, will be collected and paid over in the same manner as are other taxes levied for special purposes.
2. Private Acts of 1963, Chapter 182, levied a litigation tax of $2 which would be taxed as part of the costs in all civil and criminal suits brought in the general sessions court, the circuit court, and chancery court of Bledsoe County.  The clerks of the different courts would collect the tax, pay the same  into the "Courthouse and Jail Maintenance Fund" to be used exclusively to maintain and repair the courthouse and the jail.  All expenditures from the fund would be made by the purchasing and finance commission on the authorization of the county court.  This act was rejected and disapproved by the quarterly court of Bledsoe County and never became an effective law.
3. Private Acts of 1981, Chapter 44, amended Private Acts of 1967-68, Chapter 26, to increase the litigation tax from $2 to $10.  This act was approved by the Bledsoe County Legislative Body on April 13, 1981, according to records in the secretary of state's office.

Assessor of Property

The following acts were superseded, repealed or failed to win local ratification, but they are listed here as a reference to laws which once affected the Bledsoe County Assessor.  Also referenced below are acts which repeal prior law without providing new substantive provisions.

1. Private Acts of 1915, Chapter 310, amended Acts of 1907, Chapter 602, which was a general law regarding tax assessors, in Section 5, by inserting a provision that the tax assessor of Bledsoe County shall receive a fee of ten cents for each and every schedule so returned for personal property as required under that section only when the personal property less or in excess of $1,000 in value.
2. Private Acts of 1953, Chapter 130, set the compensation of the tax assessor of Bledsoe County, identified by using the 1950 Federal Census figures, at the sum of $2,400.00 per year, payable in equal monthly installments out of the regular funds in the county treasury.