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Article: ATTORNEY GENERAL COOPER ISSUES OPINION REGARDING APPLICABILITY OF PROPERTY TAX FREEZE ACT TO SPECIAL SCHOOL DISTRICTS
- Article from:
- US Fed News Service, Including US State News
- Article date:
- July 17, 2007
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The Tennessee Attorney General issued the following opinion:
Opinion No. 07-109
Applicability of Property Tax Freeze Act to Special School Districts
QUESTION
1. May a special school district establish a property tax freeze program under the Property Tax Freeze Act?
2. If not, may the General Assembly amend the Property Tax Freeze Act to allow special school districts to establish a property tax freeze program under Article II, Section 28, of the Tennessee Constitution?
OPINION
1. No. The Property Tax Freeze Act authorizes only counties and municipalities to establish a property tax freeze program.
2. No. Article II, Section 28, of the Tennessee Constitution authorizes the Legislature to ...