For county general purposes, counties may levy an ad valorem tax on all property subject to
this form of taxation.394 “County general purpose levy” means a levy for all county purposes
except roads, bridges, schools, debt service, sinking funds and levies pursuant to special tax
laws.395 In addition to the levy for general purposes, the county may levy taxes to (1) build,
extend or repair, any courthouse, jail or public office for county purposes;396 (2) provide funds
for the purpose of securing humane treatment of animals;397 (3) pay a judgment against the
county;398 (4) provide funds for the operation of a county fire department; 399 (5) provide funds
for the collection and disposal of garbage;400 (6) provide funds for a public library;401 (7)
provide funds for the operation and maintenance of county schools;402 (8) repay loans for
capital projects;403 (9) repay loans for the purchase of fire equipment;404 (10) repay loans made
to an airport authority or municipal airport which are guaranteed by the county;405 and (11)
repay loans for capital projects for kindergarten through grade twelve educational purposes.406
This list is not exhaustive, for example, some counties have been granted the authority by
private act to levy property taxes for highway, road or bridge purposes.
http://www.ctas.utk.edu/public/web/ctas.nsf/EntriesWeb/1581C148EF54A925862570FA00753EAB/$FILE/CountyPropertyTax2005.pdf
The county legislative body sets the rate of the tax, which under general law should be done
by the first Monday in July, or shortly thereafter.407 Under the County Financial Management
System of 1981, the county budget committee presents the proposed budget, along with a tax
levy resolution, to the county legislative body, which adopts a budget in July.408