Tennessee Code Annotated

Tenn. Code Ann. § 67-7-212 (2026)

Local approval required - Collection of tax - Existing private acts

✓ current as of May 2026

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(a) The tax authorized by this part shall be levied pursuant to this part in any county upon the adoption of a resolution by a two-thirds vote of the county legislative body of such county. The presiding officer of the county legislative body shall certify a copy of the resolution to the secretary of state and the commissioner of revenue.

(b) In addition, no tax shall be collected by the department of revenue pursuant to such county legislative action until the first day of a month occurring at least thirty (30) days after the receipt of a certified copy of such action by the department.

(c) Any county legislative body that has by private act enacted prior to June 5, 1984, levied a tax on the severance of sand, gravel, sandstone, chert or limestone may continue such tax at a rate not to exceed the rate established in this part, and such private act shall remain in force and effect in such county for all other purposes; provided, that any adjustment required by this part, in the rate effective in such county, shall take effect on the first day of the month following June 5, 1985.

Acts 1985, ch. 410, §§ 4, 5.

Notes of Decisions

Cited in 2 cases, 1988–1994 · leading case: Menefee Crushed Stone Co. v. Taylor, 760 S.W.2d 223 (Tenn. Ct. App. 1988).

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Menefee Crushed Stone Co. v. Taylor, 760 S.W.2d 223 (Tenn. Ct. App. 1988). · cites it 5× “Following an evidentiary hearing, the Chancellor filed his Memorandum Opinion and found that (1) Chapter 410 of the 1985 Public Acts was a constitutional delegation of legislative power; (2) the Resolution 84-334 of the Metropolitan Council complied with requirements of…”

Nolichuckey Sand Co. v. Huddleston, 896 S.W.2d 782 (Tenn. Ct. App. 1994). · cites it 2× “A § 67-7-210 (the section found to be unconstitutional by the Attorney General) and in place of the severed provision added a new provision to the severance tax without the “120 day period” provision which new provision was subsequently codified as T.C.A § 67-7-212 providing, in…”

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