The county legislative body sets a property tax rate which, along with revenues from other county taxes and fees as well as state and federal monies allocated to the county, are used to fund the budget. The county legislative body is subject to various restrictions in imposing most taxes (such as referendum approval or rate limits, for example), although these do not apply to the property tax. The University of Tennessee's County Technical Assistance Service (CTAS) publishes the County Revenue Manual to assist county officials in identifying sources of county revenue.
The county legislative body sets a property tax rate which along with revenues from other county taxes and fees as well as state and federal monies allocated to the county, are used to fund the budget. The county legislative body is subject to various restrictions in imposing most taxes (such as referendum approval or rate limits, for example), although these do not apply to the property tax. The University of Tennessee's County Technical Assistance Service (CTAS) publishes the County Revenue Ma,nual to assist county officials in identifying sources of county revenue.