RESOLUTION NO. RS2006-1254

A resolution calling the Metropolitan Board of Equalization into regular session beginning June 1, 2006 and into special session beginning June 19, 2006.

Whereas, the Metropolitan Board of Equalization ("MBOE") last sat in regular session from June 1, 2005 until June 20, 2005; and

Whereas, the MBOE needs to sit in regular session from June 1, 2006 until June 16, 2006 in order to hear appeals and conduct its administrative duties; and

Whereas, the MBOE last sat in special session beginning June 23, 2005 with the special session adjourned on or before May 31, 2006; and

Whereas, the MBOE needs to sit in special session beginning June 19, 2006 with the special session to be adjourned on or before May 31, 2007; said special session is necessary to hear any appeals timely filed but 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 into 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 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, 2006 and adjourning on June 16, 2006 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 19, 2006 for the purposes of hearing appeals timely filed for tax year 2006, completing the equalization, carrying out its duties, and overseeing its administration; said special session to be adjourned on or before May 31, 2007. 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 adoption, the welfare of The Metropolitan Government of Nashville and Davidson County requiring it.

Sponsored by: Amanda McClendon

LEGISLATIVE HISTORY

Referred: Budget & Finance Committee 
Introduced: April 4, 2006
Adopted: April 4, 2006
Approved: April 6, 2006 
By: