The county legislative body is required, at the first term in every year, to impose, and provide for the collection of, the tax for county purposes, and fix the rate thereof; but if it omits such duty at the first session, it shall be performed at the next regular session.
Code 1858, § 4193 (deriv. Acts 1837-1838, ch. 135, § 2); Shan., § 6013; Code 1932, § 10212; Acts 1978, ch. 934, § 15; impl. am. Acts 1978, ch. 934, § 12; T.C.A. (orig. ed.), § 5-525.
Cross-References. General revenue authority of counties, title 67, ch. 1, part 6.
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).