Section 5-17-107 - Fire and emergency services tax - Inclusion in property tax(a) The fire and emergency services tax shall be assessed in the same manner as the county property tax and collected as an addition thereto.(b) The fire and emergency services tax shall in all ways be treated as a part of the county property tax.Acts 1965, ch. 138, § 7; T.C.A., §5-1707; Acts 2012 , ch. 771, § 1.