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TENNESSEE STATUTES AND CODES

7-60-215 - Tax exemption for participating county.

7-60-215. Tax exemption for participating county.

All home mortgages and notes or other obligations of lending institutions executed pursuant to this chapter and held by or on behalf of the county and the revenues and receipts derived by such county from the mortgages, notes and other obligations shall be exempt from all taxation in the state of Tennessee. The exemption contained in this section shall not be construed as an exemption from the payment of any mortgage recording or registration fees otherwise required by law.

[Acts 1979, ch. 439, § 1; T.C.A., § 6-4418; Acts 1981, ch. 504, § 25.]  

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