Levy in Excess of Certified Rate

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Property Taxes
  5. Certified Tax Rate
  6. Levy in Excess of Certified Rate

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No tax rate in excess of the certified tax rate as provided for in §67-5-1701 shall be levied by the governing body of any county or of any municipality until a resolution or ordinance has been approved by the governing body according to the following procedure:

  1. The governing body shall advertise its intent to exceed the certified tax rate in a newspaper of general circulation in the county, and the chief executive officer of the county or municipality, as appropriate, shall within thirty (30) days after publication furnish to the state board of equalization an affidavit of publication; and
  2. The governing body, after public hearing, may adopt a resolution or ordinance levying a tax rate in excess of the certified tax rate.


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