5-17-107 - Fire tax Inclusion in property tax.
5-17-107. Fire tax Inclusion in property tax.
(a) The fire tax shall be assessed in the same manner as the county property tax and collected as an addition thereto.
(b) The fire tax shall in all ways be treated as a part of the county property tax.
[Acts 1965, ch. 138, § 7; T.C.A., § 5-1707.]