The property and privileges that are taxable or exempt from taxation, for county purposes, are the same that are taxable or exempt from taxation for state revenue.
Code 1858, § 483; Shan., § 645; Code 1932, § 1036; Acts 1979, ch. 23, § 6; T.C.A. (orig. ed.), § 5-803.
Cross-References. Privilege taxes, exemptions, §67-4-102.
Property taxes, exemptions, title 67, ch. 5, part 2.