Skip to main content

Municipalities have no authority to selectively waive the penalty and interest imposed by ordinance on delinquent tax payments absent a specific state statute

MTAS was asked whether a municipality has the authority to waive the penalties and interest it generally imposes on delinquent tax payments.

Shechter, Leslie
Legal Opinion
Tax collection--Delinquent taxes
Internal
07/13/2021
09/15/1992

Iran Divestment Act affects purchasing in Tennessee cities and towns

This article reports that persons or entities determined to be engaged in investment activities with Iran are listed on the state's website and are prohibited from contracting with any political subdivision of this state and any contract entered into shall be void.

Cross, Ralph
General
Purchasing--Laws and regulations
Purchasing
Public
07/29/2021
07/29/2016

City as a member of the chamber of commerce

MTAS was asked whether the city can be a member of the Chamber of Commerce, which membership costs the city $350 per year.

Hemsley, Sid
Legal Opinion
Finance
Revenue sharing
Internal
07/16/2021
02/10/1993

Banking services: a survey by the MTAS library

Nine cities were asked about banking services, including issuing an RFP and the number of accounts in their contract.

Adams-O'Brien, Frances
Survey
Finance--Bank services
Internal
04/30/2021
05/16/2008

Differential tax rates

MTAS was asked about the legality of a political subdivision establishing differential tax rates within its jurisdiction.

Bingham, Pamela
Legal Opinion
Tax rates--Differential rates
Tax collection
Special assessment districts
Internal
07/12/2021
05/29/1998

Potential conflict of interest with a city council member and a state grant that would help improve his property

MTAS was asked whether a certain city council member would have either a statutory or common law conflict of interest in some city improvements financed by a state grant that would help improve his property.

Hemsley, Sid
Legal Opinion
Conflict of interests
Ethics
Internal
07/26/2021
03/7/2008

Spouse of a city council member employed by the city

MTAS was asked whether it is a conflict of interest for the wife of a city council member to be employed by the city.

Hemsley, Sid
Legal Opinion
Conflict of interests
Ethics
Internal
07/26/2021
03/24/1998

Charter provision requires mayor to sign warrants but is silent as to checks

MTAS was asked whether a 'warrant' is the same as a check for the purposes of a charter provision requiring the mayor to sign warrants, but is silent as to checks.

Hemsley, Sid
Legal Opinion
Finance
Finance--Notes
Mayor
Public
07/19/2021
01/11/2000

Conflicts of interest in Tennessee

In connection with the ethics portion of an MTAS EOA class, this handout on both statutory and common law conflicts of interest was developed.

Hemsley, Sid
General
Conflict of interests
Ethics
Internal
06/21/2021
02/29/2008

Planned purchase of real estate by the city from a member of the board of mayor and aldermen

MTAS was asked about the process to follow when the city plans to purchase real estate from a member of the board of mayor and aldermen.

Broughton, Jeff
Hodge, Elisha
General
Conflict of interests
Ethics
Purchasing
Open meetings--Laws and regulations
Internal
07/26/2021
07/2/2015
Subscribe to