Tennessee Code Annotated
Tenn. Code Ann. § 49-2-107 (2026)
Special school districts - Taxes
✓ current as of May 2026
Any person owning property located in special school districts in this state that were created by a private act shall be required to pay such taxes as are levied by the private act creating or amending the school district.
Acts 1969, ch. 269, § 1; T.C.A., § 49-249.
Notes of Decisions
Cited in 3
cases, 1985–2004 · leading case: Gibson Cnty. Special Sch. Dist. v. Palmer, 691 S.W.2d 544 (Tenn. 1985).
Gibson Cnty. Special Sch. Dist. v. Palmer, 691 S.W.2d 544 (Tenn. 1985). “T.C.A., § 49-2-107, provides that any person owning property in a special school district which was created by private act is required to pay such taxes as are levied by the private act creating or amending the special school district.”
Kentucky-Tennessee Clay Co. v. Huddleston, 922 S.W.2d 539 (Tenn. Ct. App. 1995). “See, T.C.A. § 49-2-107; Gibson County Special Sch.”
The City of Humboldt v. J.R. McKnight (Tenn. Ct. App. 2004). “Furthermore, Tenn. Code Ann. § 49-2-107 specifically provides that property owners in special school districts must pay the property taxes levied by the private act creating the special school districts.”
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