Collecting back property taxes due to clerical error
MTAS was asked what the statute of limitations is on a clerical error in the office of the county property tax assessor that saw a piece of property within the City left off the city's property tax rolls.
The Fund Balance Policy is intended to provide guidelines during the preparation and execution of the annual budget to ensure that sufficient reserves are maintained for unanticipated expenditures or revenue shortfalls. The sample policy contains percentages and dollar thresholds for illustrative purposes thus each city should determine the levels of fund balance which best suit their government operations.
In this study, the main issue is the safety of the children who walk to and from school; secondary concerns were those of vehicles needing to turn against the traffic flow.
In this MTAS Hot Topic sent out to cities in February 2022, how to comply with federal grant requirements is discussed and resources are provided.
Free money is great but there are conditions. The acceptance of federal grants obligates the recipient to comply with the federal grant regulations. The information included here is meant to assist Tennessee municipalities in complying with these federal grant requirements related specifically to Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) which is the program resulting from the passage of the American Rescue Plan Act (ARPA).