Tennessee SB2719 amends the Unicoi County mineral tax on sand, gravel, sandstone, chert, or limestone.

Tennessee SB2719 amends the Unicoi County mineral tax on sand, gravel, sandstone, chert, or limestone. The tax rate is set by the county legislative body and must not exceed specified amounts per ton based on the tax period. The tax applies to the entire production in the county, regardless of the sale or delivery location. The tax becomes a lien upon the severed minerals and related property. The act requires approval by a two-thirds vote of the Unicoi County legislative body to become effective.

Tennessee SB2719 amends the Unicoi County mineral tax on sand, gravel, sandstone, chert, or limestone.

Tennessee SB2719 amends the Unicoi County mineral tax on sand, gravel, sandstone, chert, or limestone. The tax rate is set by the county legislative body and must not exceed specified amounts per ton based on the tax period. The tax applies to the entire production in the county, regardless of the sale or delivery location. The tax becomes a lien upon the severed minerals and related property. The act requires approval by a two-thirds vote of the Unicoi County legislative body to become effective.