RESOLUTION NO. RS2012-213

A resolution authorizing the Office of the Trustee to accept partial payments of property taxes prior to the date the annual tax rate is established in accordance with Title 67, Chapter 5, Part 1808 of the Tennessee Code Annotated.

WHEREAS, Title 67, Chapter 5, Part 1808 of the Tennessee Code Annotated authorizes the county trustee to accept partial payments of property taxes for the current tax year prior to the date the tax rate is established for the current tax year by the county legislative body; and

WHEREAS, Section 67-5-1808(b), Tennessee Code Annotated, requires that prior to the acceptance of such partial payments, the county trustee shall file a plan with the comptroller of the treasury detailing the processes and internal controls for the collection of partial payments; and

WHEREAS, Section 67-5-1808(e), Tennessee Code Annotated, provides that the section shall become effective upon the adoption of a resolution by two-thirds (2/3) vote of the county legislative body of any county to which it may apply; and

Whereas, Section 67-5-1808(e), Tennessee Code Annotated, requires the presiding officer of the county legislative body to provide a certified copy of the resolution to the secretary of state; and,

WHEREAS, the Davidson County Trustee’s Office desires to accept partial payments of property taxes for the current tax year prior to the date the tax rate is established for the current tax year in accordance with T.C.A. § 67-5-1808, and it is fitting and proper that the Metropolitan Council authorize this practice.

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

Section 1. The Metropolitan County Council hereby authorizes the Office of the Davidson County Trustee to accept partial payments of property taxes for the current tax year prior to the date the tax rate is established for the current tax year in accordance with Title 67, Chapter 5, Part 1808 of the Tennessee Code Annotated.

Section 2. The Metropolitan County Council further authorizes the Davidson County Trustee and/or the Metropolitan Director of Finance to take the necessary action to implement the acceptance of partial payments of property taxes for the current tax year prior to the date the tax rate is established for the current tax year and to submit the plans to the Comptroller of the Treasury as required by Title 67, Chapter 5, Part 1808 of the Tennessee Code Annotated.

Section 3. The Metropolitan County Council further authorizes the vice mayor to certify a copy of this resolution to the secretary of state.

Section 4. 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: Sean McGuire

LEGISLATIVE HISTORY
Referred to:	Budget & Finance Committee
Introduced:	April 17, 2012
Adopted:	April 17, 2012 - Roll Call Vote
Approved:	April 19, 2012
By: