reglab/housing_qa huggingface dataset:
TN Code § 6-19-104 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 19 - Powers Under City Manager-Commission Charter|§ 6-19-104. Purchasing and Contract Procedures

  The city manager shall be responsible for all city purchasing, but the city manager may delegate the duty to make purchases to any subordinate appointed by the city manager.   Competitive prices for all purchases and public improvements shall be obtained whenever practicable and in accordance with regulations established by ordinance, and the purchase made from or the contract awarded to the lowest and best bidder; provided, that the city may reject any and all bids.   Formal sealed bids shall be obtained in all transactions involving the expenditure of an amount to be set by ordinance. The amount set shall be equal to or greater than the amount set in chapter 56, part 3 of this title, but may not be greater than ten thousand dollars ($10,000). The transaction shall be evidenced by written contract. In cases where the board indicates by unanimous resolution of those present at the meeting, based upon the written recommendation of the manager, that it is clearly to the advantage of the city not to contract with competitive bidding, it may authorize noncompetitive contracts.   The city manager may reject all bids and authorize the making of public improvements or accomplishment of any other city work by any city department.   Purchasing and contract procedures not prescribed by this charter or other law may be established by ordinance.   The board of commissioners may by ordinance delegate to the city manager the authority to enter into binding contracts on behalf of the city, without specific board approval, in routine matters and matters having insubstantial long-term consequences. The ordinance shall enumerate the types of matters to which the city manager's authority extends and may place other limitations on the city manager's authority under this subsection (f). As used in this subsection (f), “routine matters and matters having insubstantial long-term consequences” means any contract for which expenditures during the fiscal year will be less than ten thousand dollars ($10,000).
TN Code § 6-19-105 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 19 - Powers Under City Manager-Commission Charter|§ 6-19-105. Retirement Benefits

 The board of commissioners may provide for the retirement of the city's full-time nonelective officers and employees and make available to them any group, life, hospital, health, or accident insurance, either independently of, or as a supplement to, any retirement or other employee welfare benefits otherwise provided by law.
TN Code § 6-22-101 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-101. Duties of Finance Director

 The city manager or an officer appointed by the city manager shall serve as finance director and shall:   Exercise a general supervision over the fiscal affairs of the city, and general accounting supervision over all the city's property, assets and claims, and the disposition of such property, assets and claims;   Be the general accountant and auditor of the city;   Have custody of all records, papers, and vouchers relating to the fiscal affairs of the city, and the records in the city manager's office shall show the financial operations and conditions, property, assets, claims, and liabilities of the city, all expenditures authorized and all contracts in which the city is interested;   Require proper fiscal accounts, records, settlements and reports to be kept, made and rendered to the city manager by the several departments and officers of the city, including all deputies or employees of the city manager's department charged with the collection or expenditures of money, and shall control and audit the same; and   At least monthly, adjust the settlements of officers engaged in the collection of the revenue.
TN Code § 6-22-102 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-102. Taxes and Assessments Under Department of Finance

 The assessment, levy, and collection of taxes and special assessments shall be in the charge of the department of finance, subject to the limitations elsewhere found in this charter.
TN Code § 6-22-103 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-103. Property and Privileges Taxable

 All property, real, personal and mixed subject to state, county, and city taxes, and all privileges taxable by law, shall be taxed, and taxes thereon collected by the city for municipal purposes as provided in this chapter.
TN Code § 6-22-104 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-104. Ad Valorem Tax

 The ad valorem tax upon the stocks, accounts, and equipment may be assessed and collected in like manner as state and county merchant's ad valorem tax is assessed upon the same property. It is the duty of the county assessor of property and the comptroller of the treasury to prepare a separate assessment book or roll showing real, personal and mixed property assessable by the county assessor of property or the comptroller of the treasury lying within the limits of the city.
TN Code § 6-22-105 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-105. Certification of Assessments

 The records referenced in § 6-22-104 shall be certified to the finance director of the city upon the completion of the work of the boards of equalization, after they have been copied by the county clerk or the department of revenue.
TN Code § 6-22-106 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-106. Tax Books

  As soon as practicable in each year after the assessment books for the state and county are complete, which shall be after boards of equalization provided for by general laws shall have finished their work, it is the duty of the finance director to prepare or cause to be prepared, from the assessment books of the county and of the comptroller of the treasury, a tax book similar in form to that required by laws of the state to be made out for the county trustee, embracing, however, only such property and persons as are liable for taxes within the city.   Such tax books, when certified to be true, correct and complete by the finance director, shall be the assessment for taxes in the city for all municipal purposes; provided, that there may be an assessment by the finance director at any time, of any property subject to taxation found to have been omitted, and such assessment shall be duly noted and entered on the assessment books of the city. Instead of the assessment made by county and state officials as provided in this section, the city may, by ordinance insofar as not prohibited by general laws, provide for and regulate an assessment to be made by its own assessor of property.
TN Code § 6-22-107 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-107. Statement of Taxable Property — Tax Levy

  It is the duty of the finance director, in each year, as soon as the assessment roll for the city is complete, to submit to the board of commissioners a certified statement of the total amount of the valuation or assessment of the taxable property for the year within the city limits, including the assessment of all railroads, telephone, telegraph, and other public utility properties, together with a certified statement of the revenue derived by the city from privilege taxes, merchant's ad valorem taxes, street labor taxes, fines for the preceding fiscal year, and miscellaneous revenue.   Upon the presentation of such statements by the finance director, the board shall proceed by ordinance to make the proper levy to meet the expenses of the city for the current fiscal year.
TN Code § 6-22-108 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-108. Effective Date of Levy

 The board of commissioners of the city shall have full power to levy and collect taxes as of January 10 of each and every year.
TN Code § 6-22-109 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-109. Extension of Levy on Tax Books

 It is the duty of the finance director, immediately after the levy of taxes by the board of commissioners, to cause the levy to be extended upon the tax book prepared by the finance director in the same manner that extensions are made upon the tax books in the hands of the county trustee.
TN Code § 6-22-110 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-110. Due Date of Taxes — Tax Collector — Distress Warrants

  All taxes due the city, except privilege and merchant's ad valorem taxes and street labor taxes, shall, until otherwise provided by ordinance, be due and payable on November 1 of the year for which the taxes are assessed.   The treasurer shall be custodian of the tax books and shall be the tax collector of the city.   Distress warrants may issue for the collection of taxes and any such distress warrant shall be executed by the chief of police or any police officers of the city by a levy upon, and sale of goods and chattels under the same provisions as prescribed by law for the execution of such process of courts of general sessions.
TN Code § 6-22-111 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-111. Tax Liens — Errors and Irregularities in Assessment

  All municipal taxes on real estate in the city, and all penalties and costs accruing thereon, are hereby declared to be a lien on such realty from and after January 1 of the year for which same are assessed, superior to all other liens, except the liens of the United States, the state and the county, for taxes legally assessed thereon, with which it shall be a lien of equal dignity.   No assessment shall be invalid because the size and dimensions of any tract, lot or parcel of land shall not have been precisely named nor the amount of the valuation or tax not correctly given, nor because the property has been assessed in the name of a person who did not own the same, nor because the same was assessed to unknown owners, nor on account of any objection or informality merely technical, but all such assessments shall be good and valid.   The board of commissioners shall have power to correct any errors in the tax assessments upon a certificate filed by the assessor of property or assessing body.
TN Code § 6-22-112 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-112. Delinquency Penalties — Discount for Early Payment

  On December 1 of the year for which the taxes are assessed, or other date provided by ordinance, a penalty of two percent (2%) upon all taxes remaining unpaid shall be imposed and collected by the city and paid into the city treasury. An additional penalty of two percent (2%) shall be added for each month thereafter for twelve (12) months.   If any taxpayer elects to pay such taxpayer's taxes prior to October 1, that taxpayer shall be entitled to a discount of two percent (2%) from the amount of the taxpayer's bill.
TN Code § 6-22-113 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-113. Change of Due Dates — Semiannual Installments

  The board of commissioners may, by ordinance passed by unanimous vote, change the due date and delinquent date of all taxes, and may provide for the semiannual payment of taxes and a discount for the prompt payment of such taxes.   In case a semiannual installment of taxes is made due and payable before the assessment and levy of taxes in the city for the current year is complete, the amount of the installment so collected as a tax upon any property shall be not more than fifty percent (50%) of the taxes levied on the property for the preceding year, such installment to be credited on the current year's taxes when determined and levied.
TN Code § 6-22-114 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-114. Sale of Real Property for Delinquency

 The finance director shall, under the provisions of the state law for the collection of delinquent taxes, certify to the trustee of the county a list of all real estate upon which municipal taxes remain due and unpaid, or that is liable for sale for other taxes, and the same shall be sold in like manner and upon the same terms and conditions as real estate is sold for delinquent state and county taxes.
TN Code § 6-22-115 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-115. Complaints in Chancery to Collect Special Assessments

 The board of commissioners has the power, and is hereby given authority, to file complaints in the chancery court in the name of the city for the collection of assessments and levies made for payment for improvements or service in the city, such as paving, sidewalks, curbing, guttering, sewers and other improvements, or services for which assessments may be made under the charter, or by any other acts of the general assembly, and the cost of which is made a charge on property owners abutting the improvements and a lien on abutting property. The suits commenced by such complaints shall be conducted as other suits in chancery for the enforcement of like liens and under the rules of law and practice provided for the same. The complaints shall not be objectionable because the owners of different parcels or lots of land are made parties thereto, it being the intention that all persons in the same improvement district, or liable for portions of the same assessment and levy for improving a portion of the city as provided in this section, and on whose property the assessment or levy is a lien, shall be made parties defendant to one (1) complaint.
TN Code § 6-22-116 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-116. License Taxes

  License taxes may be imposed by ordinance upon any and all privileges, businesses, occupations, vocations, pursuits, or callings, or any class or classes thereof, now or hereafter subject to such taxation under the laws of Tennessee, and a separate license tax may be imposed for each place of business conducted or maintained by the same person, firm, or corporation.   The treasurer shall enforce the collection of merchants' taxes and all other license taxes, and for that purpose have and exercise the powers of law vested in, and follow the procedure and methods prescribed for, county clerks.
TN Code § 6-22-117 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-117. Accounting System

 The finance director, with the approval of the city manager, shall cause an efficient system of accounting for the city to be installed and maintained.
TN Code § 6-22-118 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-118. Fiscal Forms

 The finance director shall cause all forms used in connection with either the receipt or disbursement of city funds to be numbered consecutively, and shall account for all spoiled or unused forms.
TN Code § 6-22-119 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-119. Appointment and Duties of Treasurer

  The city manager shall appoint a treasurer.   It is the duty of the treasurer to collect, receive and receipt for the taxes and all other revenue and bonds of the city, and the proceeds of its bond issues, and to disburse the same.   The city manager may appoint the recorder as treasurer.
TN Code § 6-22-120 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-120. Depositories of Municipal Funds

   The board, at a regular meeting, shall adopt a resolution to contract with a bank or banks making the best proposal to become the depository of municipal funds.   Before entering into a contract under subdivision (a)(1), the treasurer or an officer appointed by the treasurer shall review and analyze the proposals from the banks and submit an analysis of the proposals to each member of the board at or before the next meeting of the board. The analysis of the proposals should consider the bank or banks proposing the highest interest rate, potential service charges or other fees, factors affecting safety and liquidity of municipal funds, and any other relevant factors.     The board shall require any bank that becomes a depository of municipal funds to secure the funds by collateral in the same manner and under the same conditions as state deposits under title 9, chapter 4, parts 1 and 4, or as provided in a collateral pool created under title 9, chapter 4, part 5.   Notwithstanding any law to the contrary, at least once every four (4) years, the board shall reevaluate the contracts entered into pursuant to subsection (a). The board shall base its evaluation on proposals obtained from at least two (2) banks. The treasurer or an officer appointed by the treasurer shall prepare a written evaluation of the proposals and preserve the evaluations for at least three (3) years.
TN Code § 6-22-121 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-121. Budget Commissioner — Fiscal Year

  The city manager shall be budget commissioner.   The fiscal year of the city shall begin on July 1, unless otherwise provided by ordinance.
TN Code § 6-22-122 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-122. Budget Estimate Submitted to Commissioners

 The city manager shall, on or before May 15 of each year, submit to the board of commissioners an estimate of the expenditures and revenue of the city for the ensuing fiscal year. This estimate shall be compiled from detailed information obtained from the several departments on uniform blanks to be furnished by the city manager.
TN Code § 6-22-124 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-124. Appropriation Ordinance — Amendments

  Upon receipt of the estimate provided for in § 6-22-122, the board of commissioners shall prepare a tentative appropriation ordinance.   The appropriation ordinance for each fiscal year shall be finally adopted before the first day of the fiscal year.   Amendments may be made to the original appropriations ordinance at any time during a current fiscal year; provided, however, that, except for emergency expenditures under § 6-22-129, increased appropriations may be made only after the city manager has certified in writing that sufficient unappropriated revenue will be available.
TN Code § 6-22-125 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-125. Reversion of Appropriations to General Fund

 At the end of each year, all unencumbered balances or appropriations in the treasury shall revert to the general fund and be subject to further appropriations. Such balances shall be considered unencumbered only when the city manager shall certify in writing that the purposes for which they were appropriated have been completely accomplished and that no further expenditure in connection with them is necessary.
TN Code § 6-22-126 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-126. Approval of Claims Against City

  Except as by this charter or by law or ordinance otherwise provided, the finance director shall prescribe and regulate the manner of paying creditors, officers and employees of the city. The finance director shall audit all payrolls, accounts and claims against the city and certify thereon the balance as stated by the finance director, but no payroll, account, or claim, or any part thereof, shall be audited against the city or paid unless authorized by law or ordinance and approved and certified by the city manager and the head of the department for which the indebtedness was incurred, and the amount required for payment of the same appropriated for that purpose by ordinance and in the treasury.   Whenever any claim is presented to the city finance director, the finance director shall have power to require evidence that the amount claimed is justly due, and is in conformity to law and ordinance, and for that purpose may summon before such finance director any officer, agent or employee of any department of the municipality, or any other person, and examine the officer, agent or employee upon oath or affirmation relative thereto.   The city manager, finance director and head of the department concerned, and their sureties, shall be liable to the municipality for all loss or damages sustained by the municipality by reason of the corrupt approval of any claim against the municipality.
TN Code § 6-22-127 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-127. Issuance of Warrants

  Subject to § 6-22-126, warrants shall be issued by the finance director.   Each warrant shall specify the particular departmental fund against which it is drawn and shall be payable out of no other fund.   Any officer or employee in the finance director's office may be designated by such finance director to draw warrants with the same effect as if signed by the finance director, such designation to be in writing, in duplicate, filed with the city manager. The city manager may make such designation if the finance director is absent or disabled and there is no one in the finance director's office designated to act. Any such designation may be revoked by the finance director while acting as such by filing the revocation in duplicate with the city manager and the treasury division.
TN Code § 6-22-128 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 22 - Fiscal Affairs Under City Manager-Commission Charter|§ 6-22-128. Certification of Availability of Funds to Meet Contract Obligations

 No contract, agreement, or other obligation involving the expenditure of money shall be entered into, nor shall any ordinance, resolution or order for the expenditure of money be passed by the board of commissioners or be authorized by any officer of the city, unless the finance director shall first certify to the board or the proper officer, as the case may be, that the money required for such contract, agreement, obligation or expenditure, is in the treasury or safely assured to be forthcoming and available in time to comply with, or meet such contract, agreement, obligation or expenditures; and no contract, agreement or other obligation involving the expenditure of money payable from the proceeds of bonds of the city shall be entered into until the issuance and sale of such bonds have been duly authorized in accordance with the provisions of this charter in reference to city bonds.