Period of redemption for property sold for delinquent taxes
MTAS was asked whether the city can give a piece of property to the person who owned the property before the city purchased the property at a delinquent tax sale following proper notice of the sale to the property owner, the period of redemption passed, and following which, the person produced receipts showing that he had paid the taxes for which the property was sold at the delinquent tax sale.
The Town of Arlington, Tennessee provided a capital expense plan for the sewer department and other financial documents for MTAS to use in the projection of rates necessary for a viable sewer department through June 30, 2026. This report has provided information for what may be necessary to comply with Tennessee Code and the State Comptroller's Office.
Social Security/Medicare Changed for Election Officials and Workers
According to Public Law 103-296, cities may not have to withhold Social Security/Medicare from election officials/workers who earn less than $1,000 per calendar year prior to the calendar year 2000, and less than the adjusted amount for calendar years after 1999. The law, which became effective Jan. 1, 1995, changed the "exclusion rule" amount from $100.
Selling Surplus City Property: Suggestions for an Ethical and Transparent Process
This publication covers the disposal of surplus items of equipment and materials; includes sample resolutions and surplus property nomination form.
Every city will occasionally find itself in possession of certain equipment, machinery, or materials that it no longer needs or wants. In most cases, the surplus property involves materials or equipment that have become obsolete or unused over the years, and the city decides it is time to unload these useless items, sell them to the public, and put the proceeds from the sale to good use. A well-managed municipality will have policies and procedures in place to assure that the sale of surplus property is conducted in an orderly, profitable, and ethically transparent manner. Failure to enact such policies – and to have them firmly in place prior to putting any surplus property up for sale – invites problems that may have unpleasant results for the city and its officers.
This publication concerns itself specifically with the disposal of surplus items of equipment and materials. It does not pertain to the sale of surplus real estate that a municipality may want to sell.