Annual adjustments to base tax revenue

Tenn. Code Ann. § 7-88-104, under Convention Center and Tourism Development Financing Act of 1998.

Tenn. Code Ann. § 7-88-104

Annual adjustments to the base tax revenues of the tourism development zone shall be made by the department of revenue within ninety (90) days of the end of each fiscal year and shall be effective immediately upon notification of such adjustment from the department to the municipality or public authority.