TN SB2718

Amends Weakley County's mineral severance tax to impose a rate of $0.20 per ton on sand, gravel, clay, and all other minerals extracted for private commercial purposes

Excludes minerals already taxed under Tennessee Code Annotated Sections 67-7-101 through 67-7-110 from the county severance tax

Tax liability attaches when minerals are severed from the earth and transported from the mine, regardless of where processing or sale occurs

Creates a lien on all subject minerals and other property owned by the miner, with priority over all other judgments, encumbrances, or liens

Requires approval by a two-thirds (2/3) vote of the Weakley County legislative body before taking effect