OPINION
ADOLPHO A. BIRCH, JR., J., delivered the opinion of the court, in which WILLIAM M. BARKER, C.J.; E. RILEY ANDERSON, JANICE M. HOLDER, and CORNELIA A. CLARK, JJ., joined.
We granted permission to appeal in this case pursuant to Tennessee Rules of Appellate Procedure 11 to determine whether a county may exempt itself from the Governmental
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