reglab/housing_qa huggingface dataset:
TN Code § 6-55-413 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 55 - Licensing and Taxing Powers|Part 4 - Regulations of Liquidation Sales|§ 6-55-413. Adoption of Part

 Any municipality desiring to adopt this part may do so and in addition shall have the necessary power to take whatever additional steps are required to carry out the purpose of this part.
TN Code § 6-55-501 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 55 - Licensing and Taxing Powers|Part 5 - Motor Vehicles|§ 6-55-501. Privilege Tax on Vehicles Prohibited

 The licensing as a privilege of the driving of any motor driven vehicle upon the roads, streets or other highways of the state is declared an exclusive state privilege and no tax for such privilege under any guise or shape shall hereafter be assessed, levied or collected by any municipality of the state.
TN Code § 6-55-502 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 55 - Licensing and Taxing Powers|Part 5 - Motor Vehicles|§ 6-55-502. Conflicting Ordinances Invalid — Scope of Part — License Tax on Nonresidents Prohibited

  All ordinances, rules or regulations heretofore passed, enacted or promulgated by any incorporated municipality of the state in conflict with § 6-55-501 are declared inoperative and of no effect.   Neither § 6-55-501 nor this section shall prohibit municipalities from maintaining and operating safety lanes, inspection bureaus or stations, or shall abridge their right to require city automobile tags.   No municipality shall require any person who does not reside within the municipality's corporate boundaries to purchase a city automobile tag, or pay any license fee, regulatory fee, inspection fee, safety inspection fee, or any citation or fine for noncompliance with any regulatory, license, or inspection requirement, or tax of whatever nature for the privilege of driving a motor vehicle on the roads, streets or highways of such municipality.
TN Code § 6-55-601 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 55 - Licensing and Taxing Powers|Part 6 - Assessors of Property and Assessments|§ 6-55-601. Municipal Assessor of Property

 The governing body of any municipality is authorized to:   Elect an assessor of property, who shall be required to make and subscribe to an oath as provided by the general laws of the state for county assessors of property;   Prescribe the bond that the assessor of property shall give; and   Fix the assessor of property's compensation and the compensation of any and all deputies or employees.
TN Code § 6-55-602 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 55 - Licensing and Taxing Powers|Part 6 - Assessors of Property and Assessments|§ 6-55-602. Procedure for Assessments

 All assessments made by an assessor of property elected pursuant to this part shall be made in accordance with the laws of the state by which such property is assessed for county purposes.
TN Code § 6-55-603 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 55 - Licensing and Taxing Powers|Part 6 - Assessors of Property and Assessments|§ 6-55-603. Adoption of County Assessments

 In the event an assessor of property is not so elected, the governing body of any municipality may adopt, by ordinance or resolution, the assessments made by the county assessor of property within the confines of the municipality, and have the assessments as made by the county assessor of property copied and entered on the tax books of the municipality.
TN Code § 6-55-604 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 55 - Licensing and Taxing Powers|Part 6 - Assessors of Property and Assessments|§ 6-55-604. Correction and Equalization of Assessments

 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.
TN Code § 6-55-605 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 55 - Licensing and Taxing Powers|Part 6 - Assessors of Property and Assessments|§ 6-55-605. Construction of Part

 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.
TN Code § 6-56-101 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 1 - General Provisions|§ 6-56-101. Biennial Audit Required

  It is the duty of the governing board of every municipal corporation to have a thorough audit of the financial affairs of the corporation, including all receipts from every source and every expenditure or disbursement of the money of the corporation, made by a disinterested person skilled in such work, as often as every two (2) years.   Each audit shall cover the period extending back to the date of the last preceding audit.   The cost of each audit shall be paid out of the funds of the municipality, and a sufficient sum shall be appropriated by the board for that purpose.
TN Code § 6-56-102 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 1 - General Provisions|§ 6-56-102. Responsibility of Municipal Officers for Audit

 The duties placed upon the board in § 6-56-101 shall devolve upon the officers of every municipal corporation having power to provide and enact ordinances for the corporation.
TN Code § 6-56-103 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 1 - General Provisions|§ 6-56-103. Taxpayers Compelling Audit

 If two (2) years lapse without the audit provided for in §§ 6-56-101 and 6-56-102 being made, any ten (10) persons over eighteen (18) years of age, who have paid taxes to such municipal corporation during the two-year period for which no audit has been made, may file a written demand for such an audit with the mayor, and if the audit is not commenced within fifteen (15) days after the filing of such demand, the ten (10) persons may file their bill in the chancery court against the corporation, and officers of the corporation charged with the duty of causing the audit to be made. Upon proof of their failure to provide for the audit and the demand therefor by the complainants, the chancellor shall decree that the audit be made, and shall appoint an auditor who shall make the audit. The cost of the audit so made shall be adjudged against the municipality as a part of the costs of the case.
TN Code § 6-56-104 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 1 - General Provisions|§ 6-56-104. Audit as Public Record — Publication

  The result of each audit provided for in §§ 6-56-101 — 6-56-103 shall be kept as a public record of the corporation, and shall be always subject to the inspection of each citizen or taxpayer of the corporation.   A summary of the audit, prepared by the auditor, shall be published in at least one (1) issue of a newspaper of general circulation in the corporation, if there is one.   The municipality shall place a copy of the result of each audit in the main branch of the public library located within the boundaries of the municipality. A municipality that permits access to public information through the Internet may also place a copy on the municipality's homepage.
TN Code § 6-56-105 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 1 - General Provisions|§ 6-56-105. Audit of Subordinate Agencies

  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 shall include, but not be limited to, general funds, highway funds, school funds, public utilities and municipal courts.   The comptroller of the treasury, through the department of audit, shall be responsible for ensuring that the audits are prepared in accordance with generally accepted governmental auditing standards and determining whether the audits meet minimum audit standards, which shall be prescribed by the comptroller of the treasury. No audit may be accepted as meeting the requirements of this section until such audit has been approved by the comptroller of the treasury.   The audits may be prepared by certified public accountants, public accountants or by the department of audit. In the event the governing body of the municipality fails or refuses to have the audit prepared, the comptroller of the treasury may appoint a certified public accountant or public accountant or direct the department of audit to prepare the audit, the cost of such audit to be paid by the municipality.   All such audits shall be completed as soon as practicable after the end of the fiscal year of the municipality. One (1) copy of each audit shall be furnished to the mayor, chief executive officer, each member of the governing body, and the comptroller of the treasury. Copies of each audit shall also be made available to the press.   All audits performed by the internal audit staff of the municipality shall be conducted in accordance with the standards established by the comptroller of the treasury pursuant to § 4-3-304(9).
TN Code § 6-56-107 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 1 - General Provisions|§ 6-56-107. Selection of Bonds for Investment

  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 the series for investment of such funds as will be best suited to the requirements of the municipality shall be made by the committee.   No liability shall attach to any member of a committee selected for the aforementioned purpose, except for misfeasance or malfeasance in the performance of the duties imposed on the committee.
TN Code § 6-56-108 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 1 - General Provisions|§ 6-56-108. Contributions to Watershed Development Authority

 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 municipality is situated, and such municipality is participating directly or indirectly in such development. Such contributions shall only be made when authorized by the legislative body of such municipality from the general funds of such municipality. No special tax may be levied for such contributions. The amount of such contribution shall be fixed by such legislative body and sanctioned thereby as a municipal purpose, the development of which being beneficial to such municipality.
TN Code § 6-56-109 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 1 - General Provisions|§ 6-56-109. Acceptance of Partial Payments of Property Taxes — Acceptance of Taxes Paid by Electronic Funds

  Any municipality that collects its own property taxes may by ordinance opt to accept partial payments of property taxes.   Prior to any municipality accepting partial payment of property taxes, the municipality must file a plan with the comptroller of the treasury. The plan must indicate that the municipality has the accounting system technology to implement a program for partial payment of property taxes. The plan shall also indicate whether such a program will be implemented within the existing operating resources of the municipal department collecting the tax or indicate prior approval of the municipal legislative body if additional operating resources are needed. This subsection (b) does not apply to any municipality which has implemented a partial payment program prior to March 29, 2010.   A municipality may accept taxes paid by electronic funds transfer, including, but not limited to, bank customer preauthorized payments, wire transfers or automated clearing house (ACH) credits. If the entire amount of taxes due is not paid prior to the delinquency date for such taxes, the entire property shall be subject to the tax lien and enforcement by a tax sale or other legally authorized procedures. Unless partial payment is made by electronic transfer of funds, if the municipality accepts partial payment within ten (10) days of the delinquency date, or at any time following such delinquency date, then prior to accepting such payment the municipality must inform the taxpayer of the delinquency date and must advise such taxpayer that the property may be subjected to a tax lien and enforcement by tax sale or other legally authorized procedures.   Direct bank transfers and partial payments are subject to the following guidelines:  Vouchers issued pursuant to a relief program shall be used as all or a portion of the final payment; and   A receipt shall be issued to the taxpayer for any partial payment of taxes. The receipt shall state that:  The payment is a partial payment of property taxes;   The balance owing on such taxes that must be paid prior to the delinquency date; and   A failure to pay the entire amount of the taxes prior to the delinquency date subjects any unpaid taxes to the penalties and interest applicable to delinquent taxes and subjects the entire property on which there is a lien for taxes to a tax sale. The final partial payment shall show that a zero (0) balance is owing or shall state that the taxes are paid in full. Receipts shall also be sent to the taxpayer for payments made by direct bank transfer of funds.       The powers conferred by this section are in addition to any existing powers conferred by statute, municipal charter or other law.
TN Code § 6-56-110 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 1 - General Provisions|§ 6-56-110. Depositories of Municipal Funds

   The contracting authority for a municipality shall 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 contracting authority for a municipality or the contracting authority's designee shall review and analyze the proposals from the banks. 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 contracting authority for the municipality 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 contracting authority for the municipality or their designee shall reevaluate the contracts entered into pursuant to subsection (a). The contracting authority for the municipality or their designee shall base the evaluation on proposals obtained from at least two (2) banks. The contracting authority for a municipality or their designee shall prepare a written evaluation of the proposals and preserve the evaluations for at least three (3) years.   This section applies to any municipality that does not have banking evaluation provisions in its charter that are at least as detailed as those provided in this section.
TN Code § 6-56-111 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 1 - General Provisions|§ 6-56-111. Deposit of Funds — Petty Cash — Disbursement — Penalty for Violations

  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, or bank accounts.   This requirement shall not prohibit a municipal official handling public funds from maintaining a petty cash fund in an amount sufficient for the transaction of the official business of the municipal official's office.   Every municipal official authorized to disburse public funds shall be required to make disbursements of such public funds by consecutively prenumbered checks, warrants or other generally accepted negotiable instruments drawn on the municipality's official bank account or accounts. Disbursements may also be made by electronic transfer, if such transfer is properly documented and recorded.   A violation of this section is a Class C misdemeanor.
TN Code § 6-56-112 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 1 - General Provisions|§ 6-56-112. Lawful Municipal Purpose Required

 All expenditures of money made by a municipality must be made for a lawful municipal purpose.
TN Code § 6-56-201 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 2 - Municipal Budget Law of 1982|§ 6-56-201. Short Title

 This part shall be known and may be cited as the “Municipal Budget Law of 1982.”
TN Code § 6-56-202 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 2 - Municipal Budget Law of 1982|§ 6-56-202. Applicability

 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).
TN Code § 6-56-203 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 2 - Municipal Budget Law of 1982|§ 6-56-203. Annual Budget Ordinance

 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:   Estimates of proposed expenditures for each department, board, office or other agency of the municipality, showing in addition, the expenditures for corresponding items for the last preceding fiscal year, projected expenditures for the current fiscal year, and reasons for recommended departures from the current appropriation pattern in such detail as may be prescribed by the governing body. It is the intent of this subdivision (1) that, except for moneys expended pursuant to a project ordinance or accounted for in a proprietary type fund or a fiduciary type fund that are excluded from the budget ordinance, all moneys received and expended by a municipality shall be included in a budget ordinance. Therefore, notwithstanding any other law, no municipality may expend any moneys regardless of their source, including moneys derived from bond and long-term note proceeds, federal, state or private grants or loans, or special assessments, except in accordance with a budget ordinance adopted under this section or through a proprietary type fund or a fiduciary type fund properly excluded from the budget ordinance;   Statements of the bonded and other indebtedness of the municipality, including the debt redemption and interest requirements, the debt authorized and unissued, and the condition of the sinking fund;   Estimates of anticipated revenues of the municipality from all sources including current and delinquent taxes, nontax revenues, and proceeds from the sale of any bonds or long-term notes with a comparative statement of the amounts received by the municipality from each of such sources for the last preceding fiscal year, the current fiscal year, and the coming fiscal year in such detail as may be prescribed by the governing body;   A statement of the estimated balance or deficit, as of the end of the current fiscal year;   A statement of pending capital projects and proposed new capital projects, relating to respective amounts proposed to be raised therefor by appropriations in the budget and the respective amounts, if any, proposed to be raised therefor by the issuance of bonds during the fiscal year; and   Such other supporting schedules as the governing body deems necessary, or otherwise required by law.
TN Code § 6-56-204 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 2 - Municipal Budget Law of 1982|§ 6-56-204. Municipal School Budget

  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.   The governing body shall have no authority to modify or delete any item of the school estimates and shall have the power to modify only the total amount of the school budget, except that in no event shall a reduction in the school budget exceed the total sum requested by the board of education from current municipal revenues.   Such budget estimates shall not include any requests for the purchase of land, and the purchase, construction, reconstruction or major alteration of any building for school purposes. Requests for such improvements shall be transmitted to the governing body of the municipality or to the planning commission, in those municipalities where there is a planning commission, for review and incorporation into the capital improvement program.
TN Code § 6-56-205 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 2 - Municipal Budget Law of 1982|§ 6-56-205. Excess Appropriations Prohibited — Emergencies

 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 (2/3) vote of all members of the governing body present, when there is a quorum.
TN Code § 6-56-206 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 2 - Municipal Budget Law of 1982|§ 6-56-206. Notice and Hearing on Proposed Budget

  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.    The governing body of each municipality shall cause to be published the proposed annual operating budget and budgetary comparisons of the proposed budget with the prior year's actual figures and the current year's estimated figures, which information shall include the following:  Revenues and expenditures for the following governmental funds: general, streets/public works, general purpose school and debt service;   Revenues for each fund shall be listed separately by local taxes, state, federal government and other sources;   Expenditures for each fund shall be listed separately by salaries and other costs;   Beginning and ending fund balances shall be shown for each fund; and   The number of full-time equivalent employee positions shall be shown for each fund.     The publication shall be in a newspaper of general circulation and shall be published not less than ten (10) days prior to the meeting where the governing body will consider final passage of the budget.     The budget and all supporting data shall be a public record in the office of the chief financial officer of the municipality and shall be open to public inspection by anyone.   The chief financial officer shall cause sufficient copies of the budget ordinance and budget message, if there is one, to be prepared for distribution to interested persons at least ten (10) days before the hearing.
TN Code § 6-56-207 (2021)
2021 Tennessee Code|Title 6 - Cities and Towns|Chapter 56 - Fiscal Affairs|Part 2 - Municipal Budget Law of 1982|§ 6-56-207. Limitation on Tax Levies and Appropriations

 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 ordinance.