67-4-2907 - Criteria for levying tax. - Tennessee Statutes

67-4-2907. Criteria for levying tax.

A governing body is prohibited from levying a tax pursuant to this part, unless the county meets one (1) or more of the following criteria:

     (1)  The county experienced a growth rate of twenty percent (20%) or more in total population from the 1990 federal census to the 2000 federal census, or the county experiences growth of twenty percent (20%) or more between any subsequent federal decennial censuses; or

     (2)  The county experienced a nine percent (9%) or more increase in population over the period from the year 2000 to 2004, or over a subsequent four-year period, according to United States census bureau population estimates.

[Acts 2006, ch. 953, § 1.]