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Alexandria water/wastewater board ordinance

An ordinance establishing a regional water/wastewater advisory board for the Town of Alexandria and surrounding counties.

Nevad, Warren
Ordinance
Utilities--Boards
Water--Boards
Wastewater--Boards
Public
07/1/2021
11/28/2016

Requirements for city of Sevierville to become "premier type tourist resort"

MTAS was asked to researchd the requirements for the City of Sevierville to be eligible for a special sales tax allocation as a "premiere type tourist resort" pursuant to Tennessee Code Annotated, 67-6-103(B)(i).

Bishop, Travis
General
Taxes--Sales--Tennessee
Sevierville (Tenn)
Internal
09/4/2024
01/10/2023

Financial liability of town as the result of an electric system equipment failure

The town, as the customer, is being asked to pay for an as yet undetermined amount of electricity over an undetermined period of time by the electric distributor and wants to know how far back the utility can bill a customer for usage.

Broughton, Jeff
Jones, Josh
General
Utilities--Rates and charges
Electric power
Finance--Municipal
Internal
04/22/2021
05/15/2014

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

Sample ordinance to adopt a hotel/motel tax for Tennessee municipalities

Carrier, Angie
O'Hara, Stephanie Allen
Ordinance
Taxes--Hotel and motel
Taxes--Tennessee
Taxes--Forms
Taxes--Municipal ordinances
Tennessee
Internal
07/21/2025
07/21/2025

Municipal internal control risk assessment template

A periodic risk assessment is an essential component to implementing and maintaining an effective internal control system. Department heads and/or upper management can utilize this template to assess risks within their area of responsibility to help the municipality achieve its objectives.

Wheeler, Cassie
Form
Risk management
Finance--Municipal
Public
04/24/2024
12/21/2023

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
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