Title 6, Cities And Towns

The governing body of any municipality may provide by ordinance or resolution for the correction of erroneous assessments, and for equalization of assessments made by the assessor of property.

This part shall not be construed to alter or conflict with any other method provided by law that provides for a municipal assessor of property, or for equalization or correction of municipal tax assessments, or for an assessor and equalization or correction of assessments.

(a) This section applies to all municipalities that have established an LEA, as defined in § 49-1-103, pursuant to § 49-2-401. (b) If the municipal legislative body and the governing body of the LEA fail to agree upon a budget for the LEA by August 31 of any year, then, by operat…

(a) If a municipal legislative body has not adopted a budget by the first day of any fiscal year, and until a final operating budget is adopted, the operating budget for the fiscal year just ended and the appropriation ordinance for the fiscal year just ended continues in effect …

(a) The governing body of each municipality shall cause an annual audit to be made of the accounts and records of all departments, boards, and agencies under its jurisdiction that receive and disburse funds. The audit must include, but is not limited to, general funds, highway fu…

(a) In order to provide a safe temporary medium for investment of idle funds, municipalities are authorized to invest in the following:(1) Bonds, notes or treasury bills of the United States;(2) Nonconvertible debt securities of the following federal government-sponsored enterpri…

(a) For the purpose of carrying out § 6-56-106, the governing body of the municipality may appoint a committee with authority to act in the premises and, unless the governing body shall designate the specific series of bonds in which such funds shall be invested, the selection of…

Any municipality of this state may make financial contributions to any watershed development authority created by special act of the general assembly, where a portion or all of the watershed development administered by such authority lies within the county wherein such municipali…

(a) Any municipality that collects its own property taxes may by ordinance opt to accept partial payments of property taxes. (b) Prior to any municipality accepting partial payment of property taxes, the municipality must file a plan with the comptroller of the treasury. The plan…

(a) (1) The contracting authority for a municipality shall contract with a bank or banks making the best proposal to become the depository of municipal funds.(2) Before entering into a contract under subdivision (a)(1), the contracting authority for a municipality or the contract…

(a) Every municipal official handling public funds shall be required to, as soon as practical, but no later than three (3) working days after the receipt by such municipal official of any public funds, deposit the funds to the credit of such municipality's official bank account, …

All expenditures of money made by a municipality must be made for a lawful municipal purpose.

A municipality shall not expend funds for the purposes of assisting a person in obtaining a criminal abortion. This prohibition includes expending funds as part of a health benefit plan or for travel to another state for the purpose of obtaining an abortion that would be a crimin…

The minimum salary payable to municipal judges that have been created in all municipalities having a population greater than one hundred seventy thousand (170,000), according to the 1970 federal census or any subsequent federal census, shall be fourteen thousand five hundred doll…

This part shall be known and may be cited as the “Municipal Budget Law of 1982.”

This part applies to any municipality that does not have budget provisions in its charter that are at least as detailed as provided by § 6-56-203(1) and (3).

(1) The governing body of each municipality shall adopt and operate under an annual budget ordinance. The budget ordinance shall present a financial plan for the ensuing fiscal year, including at least the following information:(1) Estimates of proposed expenditures for each depa…

(a) The municipal school budget submitted by the board of education to the governing body shall include estimates of school revenues, as well as estimates of expenditures necessary for the operation of the school system for the next fiscal period. (b) The governing body shall hav…

The governing body shall not make any appropriations in excess of estimated available funds, except to provide for an actual emergency threatening the health, property or lives of the inhabitants of the municipality and declared by a two-thirds (⅔) vote of all members of the gove…

(a) A public hearing shall be held on the proposed budget ordinance before its final adoption by the governing body, at such time and place as the governing body shall direct. (b) (1) The governing body of each municipality shall cause to be published the proposed annual operatin…

Except in cases of emergency as set out in § 6-56-205, no levy of property taxes shall be made by any municipality unless and until a budget ordinance has been adopted and no appropriation of moneys or revenues shall be made for any purpose contrary to the estimates in the budget…

Except as otherwise restricted by law, the governing body may amend the budget ordinance in the same manner as any other ordinance may be amended.

The governing body by appropriate resolution or ordinance may authorize the budget officer to transfer moneys from one appropriation to another within the same fund, subject to such limitations and procedures as it may prescribe. Any such transfers shall be reported to the govern…

Any portion of an annual appropriation remaining unexpended and unencumbered at the close of a fiscal year shall lapse and be credited to the general fund, except that any balance remaining in any other fund at the end of a fiscal year may remain to the credit of that fund and be…

(a) If a local government or public authority establishes and operates one (1) or more intragovernmental service funds, it need not include such a fund in its budget ordinance. However, at the same time it adopts the budget ordinance, the governing body shall approve a balanced f…

This part shall be known and may be cited as the “Municipal Purchasing Law of 1983.”

(1) This part shall apply to all purchases by authorized officials in all municipalities using or encumbering municipal funds, except as follows:(1) This part shall not apply to purchases by authorized officials in municipalities that have a charter provision or private act that …

All purchases made from funds subject to the authority of this part shall be made within the limits of the approved budget, when required, and the appropriations, when required, for the department, office or agency for which the purchase is made.

(1) Except as provided in this section all purchases and leases or lease-purchase agreements shall be made or entered into only after public advertisement and competitive bid, except as follows:(1) Purchases costing less than the applicable maximum threshold over which public adv…

All purchases, leases, or lease-purchase agreements with expenditures of less than the maximum applicable threshold established pursuant to § 12-3-1212 in a fiscal year may be made in the open market without newspaper notice, but must, wherever possible, be based upon at least th…

(a) Municipal governing bodies may by ordinance increase the dollar amount required in this part for public advertisement and competitive bidding to the maximum applicable threshold over which public advertisement and sealed competitive bids or proposals are required for nonemerg…

(a) Bid specifications for purchases of chemical products pursuant to this chapter shall require that the manufacturer of the chemical products create and maintain a material safety data sheet (MSDS) for such chemical products on the national MSDSSEARCH repository or the manufact…

This part shall be known and may be cited as the “Municipal Finance Officer Certification and Education Act of 2007.”

(a) To ensure competence in the handling of municipal funds and the protection of public moneys, each municipality shall have in its employ, except as provided in this section, at least one (1) certified municipal finance officer (CMFO) or an exempt individual as recorder, city c…

(a) The municipal technical advisory service (MTAS) of the University of Tennessee's institute for public service, with the approval of the state comptroller's office, shall develop a curriculum, including testing, leading to the designation of certified municipal finance officer…

(a) To maintain certification, a certified municipal finance officer (CMFO) must earn at least sixteen (16) hours of continuing professional education (CPE) of financial education each calendar year after receiving the designation. CPE hours in excess of sixteen (16) hours are no…

(a) The following individuals with financial oversight responsibility employed as a finance officer by a municipality and who would otherwise be required to have the certified municipal finance officer (CMFO) designation are exempt from the educational requirements leading to the…

(a) If it becomes necessary for a municipality to hire an individual in a position in which the CMFO designation is required by § 6-56-402, then the individual hired shall either be exempt as provided in § 6-56-405 or become certified within two (2) years of the hiring date. (b) …

(a) Any municipality determined by the comptroller of the treasury to be in violation of the requirements of § 6-56-402 is subject to the following penalty:(1) Sales tax revenue collected and distributed by the state to the municipality shall be reduced by an amount mutually agre…

The comptroller of the treasury may issue any rules necessary to implement this part.

(1) As used in this chapter, unless the context otherwise requires:(1) “Calendar quarter” means any one (1) of the following time periods during a given year: January 1 through March 31, April 1 through June 30, July 1 through September 30, or October 1 through December 31;(2) “C…

(1) With this chapter, the general assembly intends to establish a comprehensive growth policy for this state that:(1) Eliminates annexation or incorporation out of fear;(2) Establishes incentives to annex or incorporate where appropriate;(3) More closely matches the timing of de…

This chapter does not apply to any county having a metropolitan form of government; provided, that each such county shall receive full benefit of all incentives available pursuant to § 6-58-109, and each such county shall escape the sanctions imposed by § 6-58-110; and provided f…

(a) (1) Except as otherwise provided pursuant to subdivision (a)(9), effective September 1, 1998, there is created within each county a coordinating committee, which shall be composed of the following members:(A) The county mayor or the county mayor's designee, to be confirmed by…

(a) The affected county, an affected municipality, a resident of such county or an owner of real property located within such county is entitled to judicial review under this section, which shall be the exclusive method for judicial review of the growth plan and its urban growth …

(a) (1) The urban growth boundaries of a municipality shall:(A) Identify territory that is reasonably compact yet sufficiently large to accommodate residential and nonresidential growth projected to occur during the next twenty (20) years;(B) Identify territory that is contiguous…