MTAS was asked about the advisability of spending city funds to improve a road outside of the city limits.

Cities are granted the right to impose taxes to raise public funds in Article II , § 29 of the Tennessee Constitution, which states: “The General Assembly shall have power to authorize the several counties and incorporated towns in this State, to impose taxes for County and Corporation purposes, respectively....” From this language has grown the public purpose doctrine, which dictates that public funds and public resources can be used only for public purposes. City credit may be extended and used for a public purpose, under which a private firm or corporation does receive benefit, but such lending of credit must be authorized by referendum vote or by specific statutory authority absent such a vote.

Cities are granted the right to impose taxes to raise public funds in Article II , § 29 of the Tennessee Constitution, which states: “ The General Assembly shall have power to authorize the several counties and incorporated towns in this State, to impose taxes for County and Corporation purposes, respectively....” From this language has grown the public purpose doctrine, which dictates that public funds can be used only for public purposes. The courts have applied this doctrine to claims for indemnity by public officials and employees, and the reasoning in these cases apply to indemnity clauses in contracts and other situations in which municipalities attempt to indemnify other parties.

These forms are to be used by the elected board of a municipality to assess the value and performance of the city administrator or manager. Included are an outline for the review process and an Excel worksheet for rating and scoring performance.

MTAS was asked about the legality of a city and church sharing in the costs of constructing a fence on an easement.