TN HB2655

Amends Unicoi County's mineral severance tax on sand, gravel, sandstone, chert, and limestone with a phased rate increase: 15¢ per ton before July 1, 2025; 20¢ per ton from July 2025-2030; 25¢ per ton from July 2030-2035; and 30¢ per ton from July 2035 onward

Tax applies to all mineral production in the county regardless of where the sale or delivery occurs, and accrues when materials are severed from the earth in their natural state

Excludes minerals already taxed under existing state code provisions and lime or limestone used for agricultural purposes

Creates a lien on all severed minerals and the property from which they are extracted, with priority over all other judgments and encumbrances

Requires approval by a two-thirds vote of the Unicoi County legislative body before taking effect