City of Caryville v. Campbell County

CRAWFORD, Judge.

This case involves the construction of part of the coal severance tax law codified in Tenn.Code Ann. §§ 67-5901 through 67-5905 (1976 and 1982 Cum.Supp.). The statutes pertinent to the controversy before us are Sections 67-5901 and 67-5905.

The pertinent part of Tenn.Code Ann. § 67-5901 (1976), is as follows:

There is hereby levied a severance tax on all coal products severed from the grounds in Tennessee. The tax shall be levied for the use and benefit of local governments only and all revenues collected from the tax, except deductions for administration and collection provided…