Rules & Regulations of the State of Tennessee
Title 0600 - Board of Equalization
Chapter 0600-09 - Property Tax Freeze Program
Section 0600-09-.03 - ADOPTION AND TERMINATION OF PROGRAM BY LOCAL GOVERNMENT

Universal Citation: TN Comp Rules and Regs 0600-09-.03

Current through April 3, 2024

(1) Adoption of Tax Freeze Program. The legislative body of any county or municipality adopting the property tax freeze program provided in Tenn. Code Ann. § 67-5-705 must do so by either resolution or ordinance. Upon adoption of such a resolution or ordinance, the clerk of the legislative body shall file a copy of the resolution or ordinance with the Division of Property Assessments within 45 days of adoption.

(2) Termination of Tax Freeze Program. The legislative body of any county or municipality which has adopted the property tax freeze program provided in Tenn. Code Ann. § 67-5-705 may terminate the program by adopting a resolution or ordinance terminating the program. The clerk of the legislative body must file a copy of the resolution or ordinance terminating the program with the Division of Property Assessments within 45 days of adoption. The collecting official shall remove all taxpayers under the tax freeze program for the tax year subsequent to the year in which the resolution or ordinance terminating the program is adopted.

Authority: Public Chapter 581, Acts of 2007, T.C.A. § 67-5-705.

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