Chapter XII - Taxation

Most of the general law on taxation can be found in title 67 of Tennessee Code Annotated.  The chief revenue source for county government is the ad valorem tax on real and personal property.  The statutes dealing with the county property tax, including assessment, levy, collection, and enforcement, are found in title 67, chapter 5.  Assessments are reviewed by the county board of equalization, which is covered by title 67, chapter 5, part 14.  Another large source of county revenue is the local option sales tax.  The authority for the local option sales tax is codified at T.C.A. title 67, chapter 6, part 7.  While the property tax may be levied by the county legislative body alone, the local sales tax must be approved by the qualified voters in a referendum.  Other general law granting taxing authority for counties may be found in other sections of the code.  These may be found through use of the combined general index to the Tennessee Code Annotated.  In some areas private acts may be used for authority to levy a tax at the county level.  The revenue sources available to county governments, and the authority for such taxes and fees either in general law or private acts, are summarized in the CTAS publication County Revenue Manual.

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

1. Acts of 1797, Chapter 7, authorized the Blount County tax levies for the years of 1798 and 1799, of not more than $.50 on each "free poll", $1.00 on each "black poll," $.50 on each one hundred acres of land, and $1.00 on each town lot.  This act also authorized the levy of each stud horse a tax of not more than "one quarter of the price of the season of one mare."
2. Private Acts of 1911, Chapter 71, authorized a special tax levy to be used to meet payments due on any bona fide accumulated outstanding liabilities of the county, which had been necessarily accrued in preceding years.
3. Private Acts of 1917, Chapter 632, authorized a special tax levy of not more than $.20 on each $100 for grading, macadamizing, and improving the public roads in Blount County.
4. Private Acts of 1919, Chapter 766, authorized a special tax levy in Blount, Loudon and Roane counties of not more than $.20 per $100 assessed valuation for improving roads in those counties, and connecting them with each other, to form a more uniform road system.
5. Private Acts of 1977, Chapter 103, repealed Acts of 1909, Chapter 73, which was the legal authority for the counties, whose 1900 population or subsequent population was no less than 60,000 and no more than 100,000, to levy a general property tax whose proceeds would be used to maintain free public libraries in their respective counties.  Blount County was among those affected by this law but according to our information at the time of these updated issues of private acts the county court of Blount County had not acted upon this act, thus rendering the same of no effect until the court did approve of it.
6. Private Acts of 1982, Chapter 360, would have amended Private Acts of 1979, Chapter 102, by levying a privilege tax of 5% on hotel or campground by a transient, however, this act was found unconstitutional by the attorney general of the state.
7. Private Acts of 1988, Chapter 169, would have amended Private Acts of 1979, Chapter 102, printed herein, but was not ratified locally and therefore never became law.