67-1-601 - Counties may impose taxes.
67-1-601. Counties may impose taxes.
A county legislative body may impose taxes for county purposes, and fix the rate of taxation, at its first session every year; and, if the legislative body omits such duty at the first session, it shall perform it at any subsequent quarterly session.
[Code 1858, § 489 (deriv. Acts 1837-1838, ch. 135, § 2); Shan., § 649; Code 1932, § 1048; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), § 67-1005.]