§ 18-1. Litigation taxes.  


Latest version.
  • (a)

    There is imposed upon all litigation filed in the county criminal court a county litigation tax in the amount of $28.50.

    (b)

    There is imposed upon all litigation filed in the county fourth circuit court a county litigation tax in the amount of $23.75.

    (c)

    There is imposed upon all litigation filed in the county chancery and probate courts a county litigation tax in the amount of $23.75.

    (d)

    There is imposed upon all litigation filed in the county circuit courts a county litigation tax in the amount of $23.75.

    (e)

    There is imposed upon all litigation filed in the county civil sessions courts a county litigation tax in the amount of $16.75.

    (f)

    There is imposed upon all litigation filed in the county general sessions criminal courts a county litigation tax in the amount of $28.50.

    (g)

    (1)

    There is hereby established on all cases before the Knox County General Sessions Courts and Juvenile Courts a litigation tax in the amount of $2.00 for fiscal year 2009-2010, $3.00 for fiscal year 2010-2011, $4.00 for fiscal year 2011-2012, and $5.00 for fiscal year 2012-2013, at which amount the tax shall remain. This litigation tax is in addition to any other litigation tax levied on cases in the Knox County General Sessions Courts and Juvenile Courts.

    (2)

    All funds realized from the imposition of the tax established in subsection (1) of this subsection shall be used exclusively for the support of victim-offender mediation centers in Knox County, as contemplated at Chapter 20, Title 16 of the Tennessee Code.

    (h)

    (1)

    There is imposed upon all litigation filed in the county criminal court, county fourth circuit court, county chancery and probate courts, county circuit courts, county general sessions civil courts, county general sessions criminal courts and county juvenile courts a county privilege tax on litigation in the amount of $50.00. This privilege tax on litigation is in addition to any other litigation tax currently levied on litigation filed in the said county courts in this subsection.

    (2)

    Of the $50.00 privilege tax imposed on litigation established in subsection (1) of this subsection, $25.00 shall be used exclusively for courthouse security and $25.00 shall be used to pay down school construction debt.

(Ord. No. O-92-3-101, §§ 1—6, 6-1-92; Ord. No. O-95-8-101, 9-25-95; Ord. No. O-00-6-102, §§ 1, 2, 7-24-00; Ord. No. O-08-10-101, § 1, 11-17-08; Ord. No. O-09-8-104, § 1, 9-28-09)