The top 10 tallest in the state list has been updated. There have been 2 waterfalls added that are both #1 & #2 tallest in the state. You can check out the list here.
Portal Falls is #2 on the list, in at 133' tall.
And Secret Sink Falls is now the tallest waterfall in the state, in at 142' tall!!!
Both of these waterfalls meet the requirement of having at least a 100-acre watershed. They also, interestingly enough, both fall into sinkholes. That is their secret as to why they are so tall! The fall over tall sandstone cliffs and then deep into limestone sinkholes, which then flow underground into cave systems.