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Refunding fees and taxes collected in the case of annexation being declared void

A legal opinion regarding whether a city is responsible for refunding (1) beer license fees, (2) beer sales tax, and (3) city property tax in the case of an annexation being declared void.

O'Hara, Stephanie Allen
Legal Opinion
Annexation--Laws and regulations--Tennessee
Taxes--Alcoholic beverages
Taxes--Real property
Public
07/26/2021
04/24/2017

Relative powers of the mayor and the board of aldermen in personnel matters

MTAS was asked what the relative powers of the mayor and the board of aldermen are in personnel matters.

Hemsley, Sid
Legal Opinion
City council
Mayor
Personnel--Selection and recruitment
Mayor--Aldermanic government
Internal
06/28/2021
09/3/1993

Handicapped access, in-lieu-of tax payments, liquor by the drink

MTAS was asked whether the city is required to provide handicap access to the second floor walking track in its new recreation building, if the Electric Company can change its monthly in-lieu of tax payments to a single annual payment, and whether the City can put 'liquor by the drink' back on the ballot during the next election since the measure was approved in the last election.

Leydorf, Donna
Legal Opinion
Alcoholic beverages
Alcoholic beverages--Laws and regulations
Disabled--Laws and regulations
Elections--Initiatives and referendums
Taxes--Payment in lieu of taxes
Public
07/16/2021
02/21/2001

Enhancing the economic vitality of the central business district

MTAS provided several approaches that have been successfully employed in other Tennessee cities to accomplish this objective.

Broughton, Jeff
General
Business districts
Economic development
Urban renewal
Finance--Tax increment financing
Public
06/18/2021
12/11/2015

Unemployment Insurance: Premium Paying vs. Reimbursement

Cities may designate themselves as either a "premium-paying" or a "reimbursement" employer; however, a municipality's choice has implications for its annual budget.

Angerer, David
General
Insurance--Unemployment
Personnel--Compensation
Internal
03/22/2010
03/27/2008

Property tax freeze program and ordinance

A program and ordinance to provide tax relief for elderly low-income homeowners.

Ward, Jennifer
General
Taxes--Real property--Tennessee
Taxes--Municipal ordinances
Senior citizens
Internal
07/26/2021
11/6/2008

Firefighters on 24-hour shift survey

Thirty-one cities were asked whether their firefighters on 24-hour shifts were paid by the hour or on a salaried basis.

Jones, Bonnie
Survey
Fire--Personnel
Fire--Surveys--Tennessee
Personnel--Compensation
Personnel--Schedules and shifts
Internal
05/21/2021
08/8/2011

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.

Hemsley, Sid
Legal Opinion
Tax collection
Taxes--Real property--Tennessee
Internal
06/21/2021
04/9/2007

Public use of right-of-way in selected regional cities

Five cities responded to an MTAS survey that was sent to 20 cities in the region about public use of right of way.

McMillen, Dawn
Survey
Right of way
Internal
04/15/2021
11/16/2016

Handicapped parking

MTAS was asked about the law governing handicapped parking .

Hemsley, Sid
Legal Opinion
Disabled--Laws and regulations
Handicapped
Parking--Laws and regulations
Internal
06/21/2021
07/16/1992
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