Private Acts of 1987 Chapter 113

WHEREAS, Williamson County, Tennessee, has been the fastest growing county in the
state for the past fifteen (15) years, having been impacted by the rapid growth in the standard
metropolitan area of Nashville; and
WHEREAS, Anticipated continued growth from the expansion of Nashville is expected
to accelerate due to the location of the hub of American Airlines in the Nashville area, and from
other factors; and
WHEREAS, After an intense national competition, the state of Tennessee successfully
negotiated with the General Motors Corporation to locate its Saturn plant in Tennessee; and
WHEREAS, General Motors Corporation selected and is presently constructing the
Saturn automotive assembly plant in an unincorporated area of Maury County just south of the
Williamson County line at Spring Hill; and
WHEREAS, The investment in said plant is anticipated to be approximately $3.5 billion
when the plant is complete; and
WHEREAS, Maury County has negotiated a Payment in Lieu of Tax (PILOT)
Agreement with General Motors whereby the Saturn plant will make payments in lieu of
property tax in the amount of $43.430 million over the next fifteen (15) years, but Williamson
County, lying within a few miles of the plant has no such agreement, and will receive no such
benefit; and
WHEREAS, The Saturn plant is anticipated to stimulate commercial, office, industrial
and warehouse development in Williamson County in the vicinity of the Saturn plant as well as
in the cities of Franklin, Brentwood and Fairview, all lying within Williamson County; and
WHEREAS, The projected non-residential development and the availability of jobs is
anticipated to stimulate a significant demand for new dwelling units in Williamson County; and
WHEREAS, current projections show that:
(1) County population will be 129,000 persons in year 2005, an increase of 122%
from 1980 to 2005; there will be a demand for approximately 22,000 additional dwelling
units between 1980 and 2005; and new residential and non-residential development will
consume an additional 14,000 acres of land in Williamson County;
(2) projected growth and land use development will cause a demand for county
provided capital facilities (schools, roads, jails, parks, etc.) in an amount well in excess of
$50 million over the next fifteen (15) years;
(3) The county's present revenue raising authority is limited and relies heavily on
intergovernmental transfers which are not subject to county control and on property taxes,
which would impose the costs of new growth on existing residents rather than on new
residents and businesses who create the demand for the additional expenditures; and
WHEREAS, Williamson County is committed to both present and future county residents
to maintaining a level of public facilities and services commensurate with those presently
provided; and
WHEREAS, Williamson County is prepared to impose a fair, equitable and reasonable
share of the costs of providing the necessary public facilities and services on existing residents of
the county; and
WHEREAS, The county's present population employment base, tax base and budget
cannot alone support the additional revenues needed to supply facilities to serve new growth
without a substantial increase in the property tax rate on existing development; and
WHEREAS, The introduction of the Saturn plant in Maury County, the American
Airlines Hub in Davidson County, and the continued expansion of the Nashville Metropolitan
area represent both an extraordinary economic opportunity for the state of Tennessee as well as a
potential economic burden on the existing residents of Williamson County; and
WHEREAS, Due to these unique circumstances, it is necessary and appropriate that
Williamson County be given authorization to extend its taxing power to enable the county to
impose a fair and reasonable share of the costs of public facilities necessitated by new
development on that development so as not to create an unfair and inequitable burden on existing
county residents; and
WHEREAS, There is precedent in the state of Tennessee for such additional tax measures
to impose costs on those who benefit from improvements and where the result would otherwise
be to impose an unfair burden on existing residents; and
WHEREAS, The most logical and effective mechanism to accomplish the intended result
would be the imposition of a new privilege tax on new development in Williamson County; now,
therefore,
SECTION 1. This Act shall be known and cited as the Williamson County Adequate
Facilities Tax.

SECTION 2. As used in this Act, unless a different meaning appears from the context:

(a) "Board of Adjustments and Appeals" means the board established in
Williamson County pursuant to the requirements of the Southern Standard Building Code
Congress.
(b) "Building" means any structure built for the support shelter, or enclosure of
persons, chattels, or movable property of any kind; the term includes a mobile home.
This will not pertain to buildings used for agricultural purposes.
(c) "Building Permit" means a permit for development issued in Williamson
County, whether by the county or by any city therein.
(d) "Capital Improvement Program" means a proposed schedule of future
projects, listed in order of construction priority, together with cost estimates and the
anticipated means of financing each project. All major projects requiring the expenditure
of public funds, over and above the annual local government operating expenses, for the
purchase, construction, or replacement of the physical assets of the community are
included.
(e) "Certificate of Occupancy" means a license for occupancy of a building or
structure issued in Williamson County, whether by the county or by any city therein.
(f) "Development" means the construction, building, reconstruction, erection,
extension, betterment, or improvement of land providing a building or structure or the
addition to any building or structure, or any part thereof, which provides, adds to or
increases the floor area of a residential or non-residential use.
(g) "Dwelling Unit" means a room, or rooms connected together constituting a
separate, independent housekeeping establishment for owner occupancy, rental or lease
on a daily, weekly, monthly, or longer basis; physically separated from any other room(s)
or dwelling units which may be in the same structure; and containing independent
cooking and sleeping facilities.
(h) "Floor Area" means the total of the gross horizontal area of all floors,
including usable basements and cellars, below the roof and within the outer surface of the
main walls of principal or accessory buildings or the center lines of party walls separating
such buildings or portions thereof, or within lines drawn parallel to and two (2) feet
within the roof line of any building or portions thereof without walls, but excluding in the
case of nonresidential facilities: arcades, porticoes, and similar open areas which are
accessible to the general public, and which are not designed or used as sales, display,
storage, service, or production areas.
(i) "General Plan" means the official statement of the planning commission
which sets forth major policies concerning future development of the jurisdictional area
and meeting the provisions set forth in Tennessee Code Annotated, Sections 13-3-301,
13-3-302, and 13-4-102. For purposes of this act only, a general plan may consist solely
of the land development plan element which sets out a plan or scheme of future land
usage.
(j) "Governing Body" means the county commission of Williamson County,
Tennessee.
(k) "Major Street or Road Plan" means the plan adopted by the planning
commission, pursuant to Tennessee Code Annotated, Sections 13-3-402 and 13-4-302,
showing, among other things, "the general location, character, and extent of public ways
(and) the removal, relocation, extension, widening, narrowing, vacating, abandonment or
change of use of existing public ways...".
(l) "Non-Residential" means the development of any property for any use other
than residential use, except as may be exempted by this act.
(m) "Person" means any individual, firm, co-partnership, joint venture,
association, corporation, estate, trust, business trust, receiver, syndicate, or other group or
combination acting as a unit, and the plural as well as the singular number.
(n) "Place of Worship" means that portion of a building, owned by a religious
institution which has tax-exempt status, which is used for worship services and related
functions; provided, however, that a place of worship does not include buildings or
portions of buildings which are used for purposes other than for worship and related
functions or which are or are intended to be leased, rented or used by persons who do not
have tax-exempt status.
(o) "Public Buildings" means a building owned by the state of Tennessee or any
agency thereof, a political subdivision of the state of Tennessee, including but not
necessarily limited to counties, cities, school districts and special districts, or the federal
government or any agency thereof.
(p) "Public Facility or Facilities" means a physical improvement undertaken by
the county or city, including, but not limited to the following: roads and bridges, parks
and recreational facilities, jails and law enforcement facilities, schools, libraries,
government buildings, fire stations, sanitary landfills, water, wastewater and drainage
projects, airport facilities and other governmental capital improvements benefiting the
citizens of the county and/or city.
(q) "Residential" means the development of any property for a dwelling unit or
units.
(r) "Subdivision Regulations" means the regulations adopted by the Williamson
County regional planning commission pursuant to state statutory authorization on
December 19, 1985, as amended, by which the county regulates the subdivision of land.
(s) "Zoning Resolution" means the resolution adopted by the governing body
pursuant to state statutory authorization on May 16, 1977, as amended, by which the
county regulates the zoning, use and development of property.

SECTION 3. It is the intent and purpose of this act to authorize Williamson County to
impose a tax on new development in the county payable at the time of issuance of a building
permit or certificate of occupancy so as to ensure and require that the persons responsible for
new development share in the burdens of growth by paying their fair share for the cost of new
and expanded public facilities made necessary by such development.

SECTION 4. Engaging in the act of development within Williamson County, except as
provided in Section 6 herein, is declared to be a privilege upon which Williamson County may,
by resolution of the governing body, levy a tax in an amount not to exceed the rate set forth in
Section 7.

SECTION 5. The governing body shall impose the tax authorized herein by resolution
after adopting a capital improvements program indicating the need for the cost of public facilities
anticipated to be funded, in part, by this tax and after finding that the need for such public
facilities is reasonably related to new development in the county. The resolution of the
governing body imposing this tax shall state the rate of tax on new residential and non-residential
development. The governing body shall, by resolution, adopt administrative guidelines,
procedures, regulations and forms necessary to properly implement, administer and enforce the
provisions of this act.

SECTION 6. This act shall not apply to development of:

(a) Public buildings.
(b) Places of worship.
(c) Barns or outbuildings used for agricultural purposes.
(d) Replacement structures for previously existing structures destroyed by fire or
other disaster.
(e) Additions to a single-family dwelling.
(f) A structure owned by a non-profit corporation which is a qualified 501(c)3
corporation under the Internal Revenue Code.

SECTION 7. For the exercise of the privilege described herein, Williamson County may
impose a tax on new development not to exceed one dollar ($1.00) per gross square foot of new
residential and new non-residential development.

SECTION 8. The tax established in this act shall be collected at the time of application
for a building permit for development as herein defined or, if a building permit is not required, at
the time of application for a certificate of occupancy by the county or city official duly
authorized in such jurisdiction to issue building permits or certificates of occupancy. If the tax is
collected by the county, the county building official or other responsible official shall receive
payment in full in cash or other negotiable instrument as specified by resolution of the county. If
the tax is collected by a city, the city shall, before issuance of the building permit or certificate of
occupancy, receive payment in cash or by a negotiable instrument payable to the county in the
full amount of the tax due. By the tenth day of each month the city shall transfer such cash and
negotiable instruments as were collected the preceding month to the county collector. No
building permit for development as herein defined, or certificate of occupancy if no building
permit is required, shall be issued in Williamson County unless the tax has been paid in full to
the county or a negotiable instrument payable to the county has been received.

SECTION 9. Within fifteen (15) days after the last day of each month, the county
collector shall distribute thirty percent (30%) of the tax proceeds collected during such period to
the incorporated cities within the county, said thirty percent (30%) to be divided pro rata among
the incorporated cities on the basis of their relative population as of the last federal decennial
census, or any special state certified census. Provided, however, no distribution shall be made to
a city that has not adopted a general plan and capital improvements program, which plan and
program have been found by the governing body to be consistent with the county general plan
and capital improvements program. The portion of the thirty percent (30%) distributable to cities
within the county which constitutes the pro rata share of a city which has not adopted a general
plan and capital improvements program consistent with the county general plan and capital
improvements program as required herein shall be redistributed to other cities in the county in
the same manner as herein before provided.

SECTION 10. All tax funds collected, whether used by the county or cities, shall be used
for the purpose of providing public facilities, the need for which is reasonably related to new
development. The county, in budgeting its funds, shall utilize one hundred percent (100%) of
county proceeds of tax funds collected for public school purposes. The county shall make the
appropriate distribution to the Franklin Special School District according to ADA formula.

SECTION 11. Appeals. Any person aggrieved by the decision of the county building
official or other responsible official concerning any aspect of this act may obtain review of the
official's decision in the following manner:

(1) By payment of the disputed amount to Williamson County and by notifying
the official that the payment is made under protest.
(2) By requesting an appeal of the decision of the official in written form within
ten (10) days of the protest and payment. Appeals shall be heard by the Williamson
County Board of Adjustment and Appeals. Hearings shall be scheduled within forty-five
(45) days of the written request for appeal.
The board of adjustment and appeals shall render a decision on all hearings within thirty
(30) days of the hearing date, unless the hearing is continued from time to time by a
majority vote of the board for further information.
The board of adjustment and appeals shall act as a quasi-judicial body whose purpose is
to determine the intent of this act, its applicability to the appellant, and to rule upon the
interpretation of the official.
The board will not be bound by formal rules of evidence applicable to the various courts
of the state.
Hearings before the board shall proceed as follows:

(1) The building official shall explain his ruling and the reasons for his
ruling.
(2) The appellant shall explain his reasons for protesting the ruling.
(3) The board may request further information from any county official,
including, but not limited to the county executive, county commissioners, or
committee members, the county attorney, or the county planning staff. The board
will not have the power of subpoena.
(4) The board will deliberate and render a decision by a majority vote.
Decisions will be reduced to writing and copies shall be sent to all parties and
shall become a part of the minutes of the board. Decisions of the board of
adjustment and appeals shall be final, except that either the building official, or
the person aggrieved may seek review of the board's actions by certiorari and
supersedeas to the chancery court of Williamson County, Tennessee, provided
that an application to the court is made within sixty (60) days of the written
decision of the board.

SECTION 12. The authority to impose this privilege tax on new development in
Williamson County is in addition to all other authority to impose taxes, fees, assessments, or
other revenue raising or land development regulatory measures granted either by the private or
public acts of the state of Tennessee and the imposition of such tax, in addition to any other
authorized tax, fee, assessment or charge, shall not be deemed to constitute double taxation.

SECTION 13. The provisions of this act shall in no manner repeal, modify, or interfere
with the authority granted by any other public or private law applicable to Williamson County.
This act shall be deemed to create an additional and alternative method for Williamson County to
impose and collect taxes for the purpose of providing public facilities made necessary by new
development in the county.

SECTION 14. If any provisions of this act or the application thereof to any person or
circumstance is held invalid, such invalidity shall not affect other provisions or applications of
the act which can be given effect without the invalid provision or application, and to that end the
provisions of this act are declared to be severable.

SECTION 15. This act shall have no effect unless it is approved by a two-thirds (2/3)
vote of the county legislative body of Williamson County before October 1, 1987. Its approval
or nonapproval shall be proclaimed by the presiding officer of the county legislative body and
certified by him to the secretary of state.

SECTION 15. For the purpose of approving or rejecting the provisions of this act, it shall
be effective upon becoming a law, the public welfare requiring it. For all other purposes it shall
become effective upon being approved as provided in Section 14.

COMPILER'S NOTE: This section was not renumbered by Private Acts of 1990, Chapter 172.

Passed: May 5, 1987.