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Resolution RS2019-1672

A resolution calling the Metropolitan Board of Equalization (“MBOE”) into regular session beginning June 3, 2019 and special session beginning June 17, 2019.

WHEREAS, the Metropolitan Board of Equalization (“MBOE”) last sat in regular session from June 1, 2018 until June 22, 2018; and

WHEREAS, the MBOE needs to sit again in regular session in order to hear appeals and conduct its administrative duties; and

WHEREAS, the MBOE last sat in special session beginning June 25, 2018 with the special session to be closed on or before May 31, 2019; and

WHEREAS, the MBOE needs to sit again in special session to hear any appeals timely filed and not heard during its regular session, to complete the equalization, and to conduct its administrative duties; and

WHEREAS, Tenn. Code Ann. § 67-1-404 governs the time during which boards of equalization, including that of the Metropolitan Government of Nashville and Davidson County, may meet; and

WHEREAS, Tenn. Code Ann., § 67-1-404(b)(1)(D) authorizes the legislative body of the Metropolitan Government to fix the number of days the MBOE shall sit in regular session; and

WHEREAS, Tenn. Code Ann., § 67-1-404(b)(2) authorizes the county mayor, when the legislative body cannot act, to call the board into special session at any time if, in the judgment of the county mayor, the public welfare requires it; and

WHEREAS, the Metropolitan Council can act to call the MBOE into special session, and the public welfare requires that the MBOE so meet in both regular session and special session.

NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY:

Section 1. The Metropolitan Council hereby calls the MBOE into regular session beginning on June 3, 2019 and adjourning on June 14, 2019 to hear appeals, carry out its duties, and oversee its administration.

Section 2. The Metropolitan Council hereby calls the MBOE into special session beginning June 17, 2019 for the purposes of hearing appeals timely filed for tax year 2019, completing the equalization, carrying out its duties, and overseeing its administration; said special session not to continue beyond May 31, 2020. The MBOE shall meet in special session at the discretion of its Chair, or the Vice Chair if the Chair cannot act.

Section 3. This resolution shall take effect from and after its final passage, the welfare of the Metropolitan Government of Nashville and Davidson County requiring it.

Sponsor(s)

Tanaka Vercher

Related Documents

Legislative History

Referred toBudget and Finance Committee

IntroducedApril 16, 2019

AdoptedApril 16, 2019

ApprovedApril 17, 2019

ByMayor Briley's signature

Requests for ADA accommodation should be directed to the Metropolitan Clerk at 615-862-6770.

Last Modified: 04/26/2019 2:23 PM