Tenn. Code Ann. § 41-12-102: Powers of regional jail authority - Taxation of property and revenues

(a) It is declared that a regional jail authority created pursuant to this chapter shall be a public and governmental body acting as an agency and instrumentality of the creating and participating governmental entities, and that the powers exercised by the authority are declared to be for a public and governmental purpose and a matter of public necessity.

(b) The property and revenues of the authority, or any interest in the property or revenues, are exempt from all state, county and municipal taxation, except inheritance, transfer and estate taxes.