STATE STATUTES & CODES
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TENNESSEE STATUTES AND CODES
7-52-302 - Purpose Construction.
7-52-302. Purpose Construction.
(a) The purpose of this part is to provide the complete law of this state with respect to payments in lieu of taxes on the property and operations of all electric systems owned and operated by incorporated cities or towns, by counties, and by metropolitan governments, and to repeal the specific provisions of any private act, home rule charter or metropolitan government charter, or any part thereof, relating to payments in lieu of taxes, including certain provisions relating to the distribution of any such payments, but not to repeal any other provisions of such private acts or charters or parts of private acts or charters.
(b) This part is remedial in nature and the provisions of this part shall be liberally construed to effectuate the purpose of this part.
[Acts 1987, ch. 84, § 3.]