Limit on county taxation - Equal and uniform taxation

A county legislative body shall not levy any higher pro rata of taxes on any species of property or privilege than that fixed for the state, but the percentage of such levy, as compared with the state tax, shall be equal and uniform. Acts 1869-1870, ch. 81, § 9; Shan., § 652; mod. Code 1932, § 1051; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), § 67-1006. A county legislative body shall not levy any higher pro rata of taxes on any species of property or privilege than that fixed for the state, but the percentage of such levy, as compared with the state tax, shall be equal and uniform. Acts 1869-1870, ch. 81, § 9; Shan., § 652; mod. Code 1932, § 1051; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), § 67-1006.