ORDINANCE NO. BL2012-216

An ordinance amending Title 5, Chapter 2 of the Metropolitan Code relative to property tax billing and payment procedures.

WHEREAS, Section 7-3-203, Tennessee Code Annotated, permits the metropolitan council to direct or permit its trustee, as a convenience to taxpayers, to prepare and send to owners of taxable property a bill for the amount of taxes due on the property; and,

WHEREAS, it has been determined through practice that the metropolitan trustee has the ability to prepare and send tax bills to owners of taxable property; and,

WHEREAS, the metropolitan trustee has received numerous requests from citizens preferring to receive bills electronically rather than by regular United States mail; and,

WHEREAS, it is in the interest of the citizens of Davidson County to provide an option to property owners by receiving their tax bill by regular United States mail or by electronic statement; and,

WHEREAS, Section 67-1-701, Tennessee Code Annotated, directs that property taxes shall be payable the first Monday in October of each year; and,

WHEREAS, it has been determined through practice that the metropolitan tax assessor has the ability to deliver the assessment roll to the metropolitan trustee by September 15th of each year; and,

WHEREAS, it is in the interest of the citizens of Davidson County that the metropolitan tax assessor deliver the assessment roll in a timely manner to allow prompt delivery of tax bills to property owners; and,

WHEREAS, Section 67-5-2001, Tennessee Code Annotated permits the trustee to accept partial payments of taxes from the first Monday in October of the year in which the tax assessment is made until the delinquent tax lawsuit is filed, provided a plan for doing so is filed with the comptroller of the treasury; and,

WHEREAS, it is in the best interest of the citizens of Davidson County to adopt tax billing and payment procedures in accordance with state law requirements.

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

Section 1. That section 5.20.010 of the Metropolitan Code is amended by deleting it in its entirety and replacing it with the following:

Pursuant to the authority of Section 7-3-203, Tennessee Code Annotated, as a convenience to taxpayers, the metropolitan trustee is directed to prepare and send to the owner or owners of taxable property or their representative a bill for the amount of taxes due to the metropolitan government on such property. The metropolitan trustee may rely on the mailing address maintained in the records of the metropolitan tax assessor.

Section 2. That section 5.20.030 of the Metropolitan Code is amended by deleting it in its entirety and replacing it with the following:

The metropolitan tax assessor shall deliver the assessment roll to the trustee by September 15th of each year.

Section 3. That section 5.20.040 of the Metropolitan Code is amended by deleting it in its entirety and replacing it with the following:

The metropolitan trustee shall send the tax bills provided for in this chapter to the property owners or to their representatives by regular United States mail, or if requested in writing by any property owner or their representative, by electronic statement, on or before the first Monday in October of each year. The metropolitan trustee shall establish policies and procedures for providing a manner in which a property owner or their representative may opt to receive electronic statements.

Section 4. That section 5.20.050 of the Metropolitan Code is deleted in its entirety.

Section 5. That section 5.20.060 of the Metropolitan Code is deleted in its entirety.

Section 6. This ordinance shall take effect from and after its final passage, the welfare of The Metropolitan Government of Nashville and Davidson County requiring it.

Sponsored by: Megan Barry, Sean McGuire

LEGISLATIVE HISTORY
Introduced:	August 7, 2012
Passed First Reading:	August 7, 2012
Referred to:	Budget & Finance Committee
Passed Second Reading:	August 21, 2012
Passed Third Reading:	September 4, 2012
Approved:	September 7, 2012
By: