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Taxation - Historical Notes

Tennessee Code Annotated
Tennessee Attorney General Opinions

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

  1. Private Acts of 1857-58, Chapter 129, Section 8, required citizens of DeKalb County in a section removed by this Act from Putnam County to list and pay taxes in Putnam County for the next five years.  This was repealed by Acts of 1859-60, Chapter 121.
  2. Private Acts of 1921, Chapter 218, set the salary of the Tax Assessor at $1,000 per year.
  3. Private Acts of 1925, Chapter 791, amended Acts of 1907, Chapter 602, which provided for more equitable assessment of taxes, by making it applicable to DeKalb County.
  4. Private Acts of 1989, Chapter 74, authorized the county legislative body to levy a hotel-motel tax.  This act did not receive local approval and therefore did not become law.