Property tax on mobile homes

MTAS was asked about the collection of property tax on mobile homes that are affixed to real property, requiring the owner of the mobile home to pay the tax prior to moving the home, in light of the state law making the mobile home park owner liable for the tax.

Hemsley, Sid
Legal Opinion
Taxes--Real property--Tennessee
Taxes--Real property
Tax collection
Mobile homes
Internal
07/26/2021
02/2/2009

Street closure

MTAS was asked about closing a public street or to relocate a public street for the purpose of the county constructing a jail facility at or near the present street location.

Darden, Ron
General
Streets--Closing
Right of way
Jails and inmates
Public
05/11/2020
01/7/2005

Citizens information services coordinator

Job description for the position of Citizens Information Services Coordinator.

MTAS
Job Description
Personnel--Classification
Public information--Citizen education
Public
04/23/2021
09/24/2002

Smithville FMLA, police reorganization, and city attorney

MTAS was asked for advice on FMLA and health insurance premiums, reorganizing the police department, and the city attorney.

Darden, Don
General
Family and Medical Leave Act of 1993
Personnel--Administration
Police--Personnel
Police--Administration
City attorney
Insurance--Health
Internal
07/15/2021
11/20/2003

Pre-annexation agreement between the city of Fayetteville, Tennessee, Fayetteville Public Utilities, and Lincoln County, Tennessee, for sewer improvements to enhance economic development and job growth

MTAS was asked for a pre-annexation agreement for the extension of a sewer by the public utilities into the county.

Broughton, Jeff
General
Annexation
Wastewater--Lines and pipes
Public
07/23/2021
11/30/2013

Tax treatment of payments by cities to employees on active duty as a reservist or member of the National Guard

All pay going to activated municipal employees are wages and subject to all normal taxes.

Huffer, Dennis
General
Personnel--Military benefits
Personnel--Compensation
Personnel--Fringe benefits
Public
06/3/2021
01/3/2005

Restrictions on the date, times and route of a planned civil rights march/demonstration within the city's corporate boundaries

MTAS was asked whether the City can place any restrictions on the date, times and route of a planned civil rights march/demonstration within the city's corporate boundaries.

Bingham, Pamela
Legal Opinion
Civil rights
Festivals and celebrations
Public facilities
Internal
06/28/2021
04/19/2000

Health insurance benefits to family following a line of duty death

Thirty-five cities responded to an MTAS survey asking whether the city provides health insurance benefits to qualifying survivors in the event of a line of duty death.

MTAS
Survey
Personnel--Fringe benefits
Personnel--Surveys
Insurance--Health
Public
07/9/2021
10/18/2016

Wheel tax

MTAS was asked whether a city may impose a "wheel tax."

Hemsley, Sid
Legal Opinion
Taxes--Motor vehicles
Taxes--Privilege
Tax collection
Internal
07/12/2021
06/14/1994

Resolution establishing a section 125 cafeteria plan for employees

A resolution of the Town of Pittman Center, Tennessee, authorizing the establishment of a Section 125 cafeteria plan for employees

Hardy, Pat
Resolution
Personnel--Flexible benefit plans
Personnel--Fringe benefits
Personnel--Municipal resolutions
Public
07/12/2021
01/3/2006
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