RESOLUTION NO. RS2008-190
A resolution calling the Metropolitan Board of Equalization into regular session beginning June 2, 2008 and special session beginning June 16, 2008.
WHEREAS, the Metropolitan Board of Equalization (“MBE”) last sat in regular session from June 1, 2007 until June 15, 2007; and
WHEREAS, the MBE needs to sit again in regular session in order to hear appeals and conduct its administrative duties; and
WHEREAS, the MBE last sat in special session beginning June 18, 2007 with the special session to be closed on or before May 31, 2008; and
WHEREAS, the MBE 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 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 MBE shall sit in regular session; and
WHEREAS, Tenn. Code Ann., § 67-1-404(b)(2) authorizes the county executive, when the legislative body cannot act, to call the board in special session at any time if, in the judgment of the county executive, the public welfare requires it; and
WHEREAS, the Metropolitan Council can act to call the MBE into special session, and the public welfare requires that the MBE 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 MBE into regular session beginning on June 2, 2008 and adjourning on June 13, 2008 to hear appeals, carry out its duties, and oversee its administration.
Section 2. The Metropolitan Council hereby calls the MBE into special session beginning June 16, 2008 for the purposes of hearing appeals timely filed for tax year 2008, completing the equalization, carrying out its duties, and overseeing its administration; said special session not to continue beyond May 31, 2009. The MBE 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.
Sponsored by: Rip Ryman
|Referred:||Budget & Finance Committee|
|Introduced:||March 18, 2008|
|Adopted:||March 18, 2008|
|Approved:||March 20, 2008|