Article: ATTORNEY GENERAL COOPER ISSUES OPINION REGARDING APPLICABILITY OF PROPERTY TAX FREEZE ACT TO SPECIAL SCHOOL DISTRICTS

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 ...

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