{"data":{"id":"us-tn/tenn.-code-ann.-5-17-107","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 5-17-107","heading":"Fire and emergency services tax - Inclusion in property tax","body":"(a) The fire and emergency services tax shall be assessed in the same manner as the county property tax and collected as an addition thereto.\n(b) The fire and emergency services tax shall in all ways be treated as a part of the county property tax.","path":["TN Code","Title 5","Chapter 17"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"d0fdc66a8fe114493bbca62e67fff5fb60489578b4ecfd05952781d130c2b7a8","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-5-17-106","next":"us-tn/tenn.-code-ann.-5-17-108"},"notice":"GroundRules: Original legal text. Not legal advice."}