Proposing an amendment to the Tennessee Constitution to allow counties and municipalities to levy and collect taxes on real property.
This bill proposes an amendment to Article II, Section 28, of the Constitution of Tennessee, allowing counties and municipalities to levy and collect taxes on all real property or specific subclassifications. The amendment requires a two-thirds vote of the local legislative body and must be applied uniformly. The amendment would also authorize alternative payment plans, including advanced or deferred tax payments with a lien against the property title. The resolution directs the Clerk of the House to deliver copies to the Secretary of State.
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