{"data":{"id":"us-tn/tenn.-code-ann.-68-221-1302","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 68-221-1302","heading":"Authorities created as public and governmental bodies - Property and revenue exempt from taxes","body":"(a) It is declared that water and wastewater treatment authorities created pursuant to this part shall be public and governmental bodies acting as agencies and instrumentalities of the creating and participating governmental entities; and that the acquisition, operation and finance of water and wastewater treatment works by the authorities is declared to be for a public and governmental purpose and a matter of public necessity.\n(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.","path":["TN Code","Title 68","Chapter 221"],"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 2026-09-17","retrieved_at":"2026-09-17T21:51:56Z","sha256":"b2c5c3b3a4d8a8d3a3d07400fadf3f6a4f582574cb7afc6007659b3ba0b5a9e9","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-68-221-1301","next":"us-tn/tenn.-code-ann.-68-221-1303","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-tn","title":"Tennessee Release 76 supplement","text":"Tennessee electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 76 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.tn.tca"}]},"notice":"GroundRules: Original legal text. Not legal advice."}