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Article Index

Taxation

The following is a listing of acts pertaining to taxation in Jefferson County which are no longer effective. Also referenced below are acts which repeal prior law without providing new substantive provisions.

  1. Territorial Ordinance of 1792, dated November 20, and signed by William Blount, Governor of the Territory south of the Ohio River, was the legal authority for the Court of Pleas and Quarter Sessions in Jefferson County to levy a tax on land and polls to repair and build courthouses, to pay the jurors serving in the Superior and lower courts, and to pay the continguent expenses of the county. These taxes could not exceed fifty cents on each poll, or be less than 17 cents for each 100 acres.
  2. Acts of 1803, Chapter 29, Page 73, recited that a former Act had appointed ALEXANDER OUTLAW, ANDREW HENDERSON, HUGH KELLOW, GEORGE DOHERTY, JAMES DOHERTY, and EDWARD GEORGE, as the Commissioners for the City of Dandridge, of whom Kellow had removed from the County, and this Act, therefore, named MICHAEL BRANNER in Kellow's place, and authorized the Court of Pleas and Quarter Sessions to levy taxes according to the schedule set out in this act in order to build a courthouse in the City of Dandridge for the use and benefit of the whole county.
  3. Acts of 1805, Chapter 43, Page 42, was the legal authority for the Quarterly Court of Jefferson County, a majority being present of completing the building of the courthouse in Dandridge. It was made an obligation of the Quarterly Court to continue the imposition of this tax until the courthouse was completed and paid for. This tax was to be collected as were all the other taxes.
  4. Acts of 1870, Chapter 50, Page 58, allowed the cities and the counties of this state to impose taxes for city and county purposes in the following manner and upon the conditions stated (1) that all taxable property would be taxed according to its value, upon the principles established for State Taxation, and (2) that the credit of no county or city could be given, or loaned, to any person, firm, or corporation unless a majority of the Justices of the Peace, or the Councilmen, should first authorize a referendum to be held at which time a three-fourth's vote of the people must approve. A number of counties exempted themselves from the three-fourth's vote requirement but Jefferson County was not one of them.
  5. Private Acts of 1913, Chapter 299, Page 1000, allowed the Quarterly Court of Jefferson County to levy a special tax on all the properties in the county, both in and out of cities, not to exceed fifteen cents per $100 property valuation to produce the funds to repair and maintain the pike roads in the county. The Quarterly Court could further provide for the expenditure of the funds generated by this tax.
  6. Private Acts of 1921, Chapter 262, Page 915, amended Chapter 415, Private Acts of 1921, in Section 1 to provide that the Board of Equalization established in that Act would meet on the first Monday in June, 1921, and each year thereafter on the same date.
  7. Private Acts of 1921, Chapter 415, Page 1245, directed that hereafter the Jefferson County Quarterly Court would, at their July, 1921, meeting, elect all the members of the County Board of Equalization to correct and equalize tax assessments. The Board elected under the terms of this Act would meet on the second Monday in July, 1921, and each year thereafter. The court would fix the compensation of the member of the Board which could not exceed $5.00 per day.
  8. Private Acts of 1929, Chapter 686, Page 2052, was the legislation which enabled the Jefferson County Quarterly Court to levy a special tax to assist in the construction of the T.N.C. Railroad Company, or its successor. The amount subscribed and paid would constitute stock in the Railroad. The Jefferson County Chairman would have the right to meet with the other stockholders and cast votes prorata with the number of shares owned. No money was to be paid to the Railroad until the line was completed and in operation.
  9. Private Acts of 1978, Chapter 162, .... [Note: This is the way it was written in the original.]
  10. Private Acts of 1981, Chapter 26, amended Private Acts of 1978, Chapter 162.

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