The county legislative bodies have full power to lay any tax, from time to time, and, at any time that they may think proper, to build, extend or repair, any courthouse, jail or public office for county purposes.
Code 1858, § 4211 (deriv. Acts 1829, ch. 99, § 1); Shan., § 6041; mod. Code 1932, § 10238; Acts 1978, ch. 934, § 15; T.C.A. (orig. ed.), § 5-524.
Textbooks. Tennessee Jurisprudence, 22 Tenn. Juris., Special Assessments, § 3.
Attorney General Opinions. Tax levy for public buildings may be levied by a county as a litigation tax; however, the tax must be levied in the same manner and in an amount not to exceed the amount of litigation taxes levied by the state, OAG 03-006, 2003 Tenn. AG LEXIS 6 (1/22/03).