24 chapters · 552 sections in this title.
Tenn. Code Ann. § 9-23-101 Short title
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This chapter shall be known and may be cited as the “Uniformity in Tax Increment Financing Act of 2012.”
Tenn. Code Ann. § 9-23-102 Chapter definitions
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(1) As used in this chapter, unless the context otherwise requires:(1) “Active plan” means a plan that is currently producing tax increment revenues;(2) “Base taxes” means the property taxes, if any, that were levied by a taxing agency and payable with respect to the property wit…
Tenn. Code Ann. § 9-23-103 Division of property taxes levied upon property located within area subject to plan
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(a) Notwithstanding any tax increment statute to the contrary, the property taxes levied upon property located within the area subject to a plan shall be divided as follows:(1) Base taxes and dedicated taxes shall be allocated to and shall be paid, as provided in this chapter, to…
Tenn. Code Ann. § 9-23-104 Time limitations on allocations
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Notwithstanding any tax increment statute or any plan to the contrary, no allocation of tax increment revenues shall be made with respect to any property for a period of more than twenty (20) years in the case of an economic impact plan, or thirty (30) years in the case of a rede…