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Municipal Technical Advisory Service (MTAS)





Original Author: Broughton, Jeff
Co-author: Hodge, Elisha
Date of Material: 06/29/2016

Subjects(s):
Finance--County
Streets--Finance
County government--Finance
Taxes--Gasoline and motor fuels
Open meetings--Laws and regulations--Tennessee

County Funding of Roads

Reviewed Date: 06/21/2021
Summary:
MTAS was asked three questions: (1) Whether a county highway department is restricted in spending its gas tax revenues to only outside municipalities; (2) Whether a county can legally earmark a portion of county property taxes collected within a municipality to roads outside the municipality; and (3) Whether a county is required to have a public hearing before final passage of the budget.



Main Document(s):
file Shelbyville%2C letter%2C county funding of roads with attachments.pdf