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Conflicts of interest law

MTAS was asked whether the mayor, who is a medical doctor, may perform the medical examinations on applicants for city jobs and bill the city for such examinations and, whether an alderman, who is a veterinarian, may treat the city's drug dog and bill the city for such treatment.

Hemsley, Sid
Legal Opinion
Conflict of interests
Internal
06/21/2021
05/13/2004

Education funding as it relates to the distribution of the county property tax and wheel tax revenues

The county may direct that wheel tax revenues be used to support the county school system, thereby allowing the county to reduce the property tax levy dedicated for school purposes. MTAS was asked about the impact of such a change on county revenues received by the school system and school maintenance of effort issues.

Broughton, Jeff
General
Schools--Finance
County government--Finance
Taxes--Real property
Taxes--Motor vehicles
Public
06/21/2021
06/26/2014

Purchase of a piece of property from an alderman by the city

MTAS was asked whether the city can buy a piece of property from an alderman.

Hemsley, Sid
Legal Opinion
Conflict of interests
Ethics
Purchasing--Laws and regulations
Internal
07/26/2021
06/14/1995

Competitively bidding the sale of surplus real property

MTAS was asked to provide cases that support the proposition that municipalities are not required to competitively bid the sale of surplus real property unless there is no state law or charter provisions requiring the sale of such property in that manner.

Hemsley, Sid
Legal Opinion
Purchasing--Surplus property disposal
Internal
07/20/2021
03/9/1994

City sales tax contributions to local county school system: MTAS library survey

Twenty-three counties were asked about agreements with cities in the county where the city gives up a portion of the sales tax for the school system.

Adams-O'Brien, Frances
Survey
Schools--Finance--Tennessee
County government--Finance
Taxes--Sales
Internal
06/21/2021
10/24/2006

10 most common audit findings for Tennessee municipalities

A series of articles from MTAS discussing the most common audit findings for Tennessee cities and towns as reported by the Tennessee State Comptroller's Office.

Major, Al
General
Finance reports--Municipal--Tennessee
Accounting--Municipal
Public
04/30/2021
07/8/2019

Tax suit service of complaint

MTAS was asked whether a copy of the complaint must be served on defendants with notice and summons in delinquent tax collection suits.

Ashburn, Melissa
Legal Opinion
Tax collection--Delinquent taxes
Taxes--Real property--Tennessee
Internal
07/26/2021
08/7/2008

Double taxation

Double taxation occurs when the two taxes are assessed on the same property or privilege by the same governing body during the same taxing period and for the same taxing purpose.

Bingham, Pamela
Legal Opinion
Revenue sources
Tax equity
Internal
07/12/2021
02/23/1999

Contract between city and alderman

MTAS was asked about the application of Tennessee's Conflicts of Interest Law and the doctrine of Common Law Conflicts to an Alderman's contract with the City.

Hemsley, Sid
Legal Opinion
Conflict of interests
Ethics
City councilmember
Public
06/21/2021
02/6/2009

Current topics affecting municipal governments: Tennessee Sexual Offender and Violent Sexual Offender Registration, Verification, and Tracking Act of 2004

A powerpoint presentation; this is not a full overview of the entire registry issue, only about the payments and registration of offenders and limitations on spending the proceeds.

Cross, Ralph
General
Laws and regulations--Tennessee
Police--Records
Public health and safety
Public
06/25/2021
08/9/2004
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