Taxation

The following is a listing of acts pertaining to taxation in Sevier County which are no longer effective. Also referenced below are acts which repeal prior law without providing new substantive provisions.

1. Acts of 1797, Chapter 7, Page 28, Section 3, allowed the Quarterly County Courts of Sevier and Blount Counties to levy taxes at specified rates upon certain classes of property, such as fifty cents on white polls, one Dollar on black polls fifty cents on each 100 acres of land, One Dollar on town lots, and One Dollar on each stud horse.

2. Acts of 1801, Chapter 64, Page 148, permitted the County Court to levy and additional tax for the next two years not to exceed the limits stipulated in the act to be applied to the building of a prison. A commission would be appointed to contract with a person or persons to build the prison. The Sheriff must collect the tax and pay it to the Commissioners who shall use it for no other purpose than the above-mentioned one.

3. Acts of 1803, Chapter 80, Page 136, declared it lawful for the County Court of Sevier County to levy a tax to repair the Court house, prison, and stocks, which would not exceed the amount specified in the act for white polls, black polls, each 100 acres of land, each town lot, each stud horse, and each billiard table. All surplus money, if any, was to be paid over to the County Trustee.

4. Private Acts of 1823, Chapter 259, Page 224, authorized the court of Pleas and Quarter Sessions to levy a tax upon all taxable property, which tax shall not be less than $100 in any one year until a sum sufficient to pay the costs and charges accrued, or hereafter accrued, on the imprisonment of Herman Mayfield, Leonard Cain, and William Atkison who are in jail in Knox County on a State charge.

5. Private Acts of 1870, Chapter 50, Page 58, gave counties and cities the authority to levy taxes for county and municipal purposes upon the following conditions: (1) that all property be taxed according to its value based upon those principles established for State taxation, and (2) that no credit of any county, or city, shall be given, or loaned to anyone or anything, except on majority vote of the County Court or municipal council to hold an election, and then only upon the affirmative vote of three-fourths of the people of the county.

6. Private Acts of 1931, Chapter 636, Page 1750, required the County Trustee in Sevier County to write all poll tax receipts in ink except when they were paid as part of the property taxes. The poll tax receipts must be printed on white paper unless issued sixty days, or less, before the election when they should be printed on blue paper. It was declared unlawful to issue receipts in any other manner than this making all Trustees, Deputies, or Clerks, doing so, subject to fines ranging from $50 to $250.

7. Private Acts of 1931, Chapter 837, Page 2184, provided that all properties in Sevier County against which condemnation proceedings had been filed by the State for National Parks, or had been conveyed to the State for these purposes are relieved of all taxes for the year 1931 and of all back assessments. This act was repealed by the one below.

8. Private Acts of 1933, Chapter 159, Page 419, repealed expressly and entirely Chapter 837, Private Acts of 1931, above, which exempted certain lands in Sevier County from taxation.

9. Private Acts of 1953, Chapter 101, Page 367, authorized Sevier County's Quarterly Court, and the cities, to levy a 2% tax on the amount paid for accommodations in hotels, motels, tourist homes, taverns, rooming houses, and the like. Definitions of the important terms were written in, and provision made for the person renting the accommodations to collect the tax. This Act was repealed by Chapter 327, Private Acts of 1955.