TN SB2719

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¢ from July 2025-2030; 25¢ from July 2030-2035; and 30¢ per ton from July 2035 onward

Tax applies to all minerals severed from the ground in Unicoi County regardless of where sold or delivered, with liability accruing when materials are extracted and ready for sale

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

Tax levied 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 two-thirds vote of the Unicoi County legislative body to take effect