{"data":{"id":"us-tn/tenn.-code-ann.-5-5-123","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 5-5-123","heading":"Powers and duties - Time for county tax levy","body":"The county legislative body is required, at the first term in every year, to impose, and provide for the collection of, the tax for county purposes, and fix the rate thereof; but if it omits such duty at the first session, it shall be performed at the next regular session.","path":["TN Code","Title 5","Chapter 5"],"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":"76329d9be288b6fe8f476b7e48e6f7164b20d06be83de760e62fc0a458f86ae4","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-5-5-122","next":"us-tn/tenn.-code-ann.-5-5-124"},"notice":"GroundRules: Original legal text. Not legal advice."}