RESOLUTION NO. RS2004-256

A resolution calling the Metropolitan Board of Equalization into regular session beginning June 1, 2004, and special session beginning June 14, 2004.

Whereas, the Metropolitan Board of Equalization (“MBOE”) last sat in regular session from June 2, 2003 until June 18, 2003; 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 19, 2003 with the special session to be closed on or before May 31, 2004; 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 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 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 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 1, 2004 and adjourning on June 11, 2004 to hear appeals and conduct its administrative duties.

Section 2. The Metropolitan Council hereby calls the MBOE into special session beginning June 14, 2004 for the purposes of hearing appeals timely filed for tax year 2004, completing the equalization, and conducting its administrative duties; said special session not to continue beyond May 31, 2005. 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.

Sponsored by: Brenda Gilmore

LEGISLATIVE HISTORY
Referred:	Budget & Finance Committee
Introduced:	April 20, 2004
Adopted:	April 20, 2004
Approved:	April 21, 2004
By: