Attorney General Opinions
Relating to County Government

2013 Animal Control

A private act authorizing a county to levy a tax on cats and dogs and distribute the proceeds to the local humane association for its use in animal control does not irreconcilably conflict with Tennessee’s Anti-Rabies Law, T.C.A. § 68-8-101 et seq., which authorizes counties to charge a fee for registration of cats and dogs that becomes part of the county’s rabies control fund. The county may establish a registration program and levy a fee under state law in addition to collecting the tax authorized under the private act. Opinion No. 13-40 (May 23, 2013).