reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 32 - IMPROVEMENTS BY SPECIAL ASSESSMENT (§§ 7-32-101 — 7-32-142) › Section 7-32-131 - Lien of assessment - Tax sale

(a)
All such assessments shall constitute a lien on the respective lots or parcels of land upon which they are levied, superior to all other liens except those of the state, county and city for taxes.
(b)
The enforcement by the state, county, and city of their liens for taxes on any lot or parcel of land upon which has been levied an assessment for any improvement authorized by this chapter shall not operate to discharge or in any manner affect the city's or town's lien for such assessment; however, a purchaser at a tax sale by the state, county, or city of any lot or parcel of land upon which the assessment has been levied shall take the same subject to the lien of such assessment, and if bought by the state, any conveyance of the title thus acquired or any redemption shall be subject to the lien of such assessment.
Acts 1913 (1st Ex. Sess.), ch. 18, § 6; Shan., § 1991a26; Code 1932, § 3433; T.C.A. (orig. ed.), § 6-1131.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 32 - IMPROVEMENTS BY SPECIAL ASSESSMENT (§§ 7-32-101 — 7-32-142) › Section 7-32-132 - Warrant for and payment of assessments

The tax collector shall issue the tax collector's receivable warrant to the individual or owner desiring to pay any of the assessments, which amount shall be paid to the treasurer of the city as other taxes and revenues of the city are now paid.
Acts 1913 (1st Ex. Sess.), ch. 18, § 8; Shan., § 1991a35; Code 1932, § 3442; T.C.A. (orig. ed.), § 6-1132.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 32 - IMPROVEMENTS BY SPECIAL ASSESSMENT (§§ 7-32-101 — 7-32-142) › Section 7-32-133 - Date assessments due - Installment payments

(a)
All assessments levied by virtue of this chapter shall be due and payable within thirty (30) days after the assessment is made final pursuant to §
7-32-125
; but at the election of the property owner, to be expressed by notice as provided in §
7-32-134
, the assessment may be paid in five (5) annual installments, and shall bear interest at the rate of six percent (6%) per annum, interest payable semiannually.
(b)
For an assessment levied pursuant to §
7-32-115(b)
, the municipality may permit payment of the assessment in installments, made not more frequently than monthly and amortized for a period not to exceed thirty (30) years from the date of acquisition and accruing interest at a rate to be determined by the municipality; however, the interest rate shall not exceed the maximum rate of interest permitted by law. Property owners at the time of the initial assessment shall enter into a written agreement detailing the terms of the installment payments pursuant to §
7-32-134
.
Acts 1913 (1st Ex. Sess.), ch. 18, § 7; Shan., § 1991a29; Acts 1921 Private, ch. 526, § 1; mod. Code 1932, § 3436; T.C.A. (orig. ed.), § 6-1133; Acts 2007, ch. 493, § 8; 2009, ch. 489, § 5.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 32 - IMPROVEMENTS BY SPECIAL ASSESSMENT (§§ 7-32-101 — 7-32-142) › Section 7-32-134 - Contract for installment payments

(a)
A property owner desiring to exercise the privilege of payment by installments shall, before the expiration of the thirty (30) days provided for in §
7-32-133
, enter into an agreement in writing with the municipality that, in consideration of such privilege, the property owner will make no objection to any illegality or irregularity with regard to the assessment against such property owner's property, and will pay the assessment, as required by law, with the specified interest. Where an assessment is levied against a parcel of property that is subject to or becomes subject to a horizontal property regime, a condominium regime, a time-share regime or a vacation club regime, the officers of the organization representing the owners of interests in such parcel of property or managing such property on behalf of the owners of interests in such parcel of property may enter into such agreement to pay the assessment by installments and such agreement shall be binding upon all owners of interests in property represented in such organization or managed by such organization.
(b)
The agreement shall be filed in the office of the city clerk or person designated by the municipality.
Acts 1913 (1st Ex. Sess.), ch. 18, § 7; Shan., § 1991a30; Code 1932, § 3437; T.C.A. (orig. ed.), § 6-1134; Acts 2010, ch. 958, § 1.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 32 - IMPROVEMENTS BY SPECIAL ASSESSMENT (§§ 7-32-101 — 7-32-142) › Section 7-32-135 - Payment date without installment contract

In all cases where an agreement pursuant to §
7-32-134
has not been signed and filed within the time limit, the entire assessment shall be payable in cash, without interest, before the expiration of thirty (30) days.
Acts 1913 (1st Ex. Sess.), ch. 18, § 7; Shan., § 1991a31; Code 1932, § 3438; T.C.A. (orig. ed.), § 6-1135.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 32 - IMPROVEMENTS BY SPECIAL ASSESSMENT (§§ 7-32-101 — 7-32-142) › Section 7-32-136 - Prepayment of installments

(a)
Any property owner who elects to pay the property owner's assessments in five (5) annual installments pursuant to §
7-32-134
shall have the right and privilege of paying the assessment in full at any installment period by paying the full amount of the installments, together with all accrued interest, and an additional sum equal to one half (1/2) the annual interest on the installments.
(b)
Notwithstanding subsection (a), an owner of property subject to an assessment may irrevocably waive the owner's right to prepay the assessment in the contract for installment payments described in §
7-32-134
or by otherwise evidencing waiver in writing.
Acts 1913 (1st Ex. Sess.), ch. 18, § 7; Shan., § 1991a32; Code 1932, § 3439; T.C.A. (orig. ed.), § 6-1136; Acts 2007 , ch. 493, § 9.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 32 - IMPROVEMENTS BY SPECIAL ASSESSMENT (§§ 7-32-101 — 7-32-142) › Section 7-32-137 - Default in installment payments

If any property owner defaults in the payment of any installment and interest on the installments, all of the installments, with interest, and an additional sum equal to one half (1/2) the annual interest, shall become immediately due and payable.
Acts 1913 (1st Ex. Sess.), ch. 18, § 7; Shan., § 1991a33; Code 1932, § 3440; T.C.A. (orig. ed.), § 6-1137.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 32 - IMPROVEMENTS BY SPECIAL ASSESSMENT (§§ 7-32-101 — 7-32-142) › Section 7-32-138 - Attachment on delinquency in payments - Sale of land

(a)
Whenever any installments of any assessments become past due for a period of sixty (60) days, it is the duty of the tax collector of the city to certify the installment and all other installments of the same assessment to the city attorney, whose duty it shall be to immediately enforce the collection of the installment or installments, by attachment levied upon the lot or parcel of ground upon which such assessment was levied. In case of any such delinquency, attachment shall be sued out and the lien under the attachment enforced in the chancery court of the county where the land is located. Alternatively, the municipality may collect any installments of any assessments that are past due in the same manner that the municipality is authorized to collect property taxes of the municipality.
(b)
Any land so attached may be sold in the attachment proceedings in bar of the equity of redemption and all other rights, legal or equitable, belonging to the owners of the land.
Acts 1913 (1st Ex. Sess.), ch. 18, § 8; Shan., § 1991a36; Code 1932, § 3443; T.C.A. (orig. ed.), § 6-1138; Acts 2009, ch. 489, § 6.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 32 - IMPROVEMENTS BY SPECIAL ASSESSMENT (§§ 7-32-101 — 7-32-142) › Section 7-32-139 - Purchase by city - Resale by city

Whenever such proceedings taken by any such city or town result in the sale of any lot of ground to pay any installment or installments of such levies or assessments, the mayor of such city or town shall have the right to bid at such sale up to the amount of all of the assessments that are outstanding against the property. If the property is struck off to the mayor, the title of the property shall be taken in the name of the municipality. The mayor shall thereafter have the power to execute a quitclaim deed of such city to any individual who tenders in consideration of the quitclaim deed the amount of such special assessments that may have been levied against such property, together with all costs, interest, or charges that may have been incurred in the effort to collect such assessments.
Acts 1913 (1st Ex. Sess.), ch. 18, § 18; Shan., § 1991a66; Code 1932, § 3473; T.C.A. (orig. ed.), § 6-1139.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 32 - IMPROVEMENTS BY SPECIAL ASSESSMENT (§§ 7-32-101 — 7-32-142) › Section 7-32-140 - Power to borrow and pay for improvements

The municipalities affected by this chapter shall have the authority and power to borrow money for the purpose of making payments for the improvements contemplated in this chapter in anticipation of realization of funds, either by the sale of bonds or special assessments. Such municipalities are further authorized to make payments out of any funds on hand or such funds as may be available for either that portion of the work to be assessed against the abutting property owners or owners of property in a flood plain or to be paid by the municipality itself. Nothing in this chapter or chapter 33 of this title shall be construed to prohibit the municipalities affected hereby from making payment of the entire cost of such improvements out of any funds that may be provided or available for such purposes.
Acts 1913 (1st Ex. Sess.), ch. 18, § 23; Shan., § 1991a84; Code 1932, § 3491; T.C.A. (orig. ed.), § 6-1140; Acts 2001, ch. 267, § 6.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 32 - IMPROVEMENTS BY SPECIAL ASSESSMENT (§§ 7-32-101 — 7-32-142) › Section 7-32-141 - Supplemental to other law

This chapter and chapter 33 of this title shall not repeal, modify, or interfere with the operation of any special or local assessment or abutting property law enacted for the benefit of any particular city or cities; provided, that such chapters shall be additional and supplemental to the powers conferred by such local or special law, and any municipality may take advantage of any of the rights, powers, and authority conferred by such chapters, in addition to those which such cities now possess.
Acts 1913 (1st Ex. Sess.), ch. 18, § 25; Shan., § 1991a86; mod. Code 1932, § 3493; T.C.A. (orig. ed.), § 6-1141.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 32 - IMPROVEMENTS BY SPECIAL ASSESSMENT (§§ 7-32-101 — 7-32-142) › Section 7-32-142 - Construction of chapter

This chapter, being necessary to secure and preserve public health, safety, convenience and welfare, shall be liberally construed to effect its purposes.
Acts 2007, ch. 493, § 10.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 1 - GENERAL PROVISIONS (§§ 7-33-101 — 7-33-121) › Section 7-33-101 - Power to issue bonds to pay improvement costs

When the legislative body shall have ordered the construction of any improvement in accordance with the terms of chapter 32 of this title, the legislative body shall have the power, for the purpose of providing means to pay that portion of the cost of the improvement not chargeable to the municipality proper, to issue negotiable bonds of the municipality pursuant to the Local Government Public Obligations Law, compiled in title 9, chapter 21 to the amount in par value not exceeding two thirds (2/3) of the estimated cost of any such improvement or improvements, which cost shall, for this purpose, be estimated by the legislative body in the ordinance authorizing the issue of the bonds.
Acts 1913 (1st Ex. Sess.), ch. 18, § 9; Shan., § 1991a37; Code 1932, § 3444; T.C.A. (orig. ed.), § 6-1201; Acts 1988, ch. 750, § 14.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 1 - GENERAL PROVISIONS (§§ 7-33-101 — 7-33-121) › Section 7-33-114 - Assessments set aside for payment of bonds

The legislative body of the municipality shall provide by ordinance that the assessments levied upon the property abutting on the streets, alleys, or highways, or part or parts of the streets, alleys, or highways, in respect of which any such bonds are issued, shall be set apart as a fund for the payment of such bonds and interest.
Acts 1913 (1st Ex. Sess.), ch. 18, § 9; Shan., § 1991a45; Code 1932, § 3452; T.C.A. (orig. ed.), § 6-1214.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 1 - GENERAL PROVISIONS (§§ 7-33-101 — 7-33-121) › Section 7-33-115 - Tax levy to meet payments not met by assessments

(a)
It is the duty of the legislative body of the municipality to levy an ad valorem tax upon all of the taxable property in the municipality to pay the principal and interest of the bonds as they become due, or to pay such part or parts of the principal and interest of the bonds as are not provided for by the assessments levied and actually collected and in the treasury of the municipality set apart for the payment of such bonds and interest.
(b)
Such tax shall be in addition to all other taxes that such municipality is by law authorized to levy.
Acts 1913 (1st Ex. Sess.), ch. 18, § 9; Shan., § 1991a46; Code 1932, § 3453; T.C.A. (orig. ed.), § 6-1215.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 1 - GENERAL PROVISIONS (§§ 7-33-101 — 7-33-121) › Section 7-33-116 - Legislative provisions to assure funds for payment

(a)
In the event of the issuance of bonds as in this part and part 2 of this chapter provided, it is the duty of the legislative body of the municipality to ascertain, in due season in advance of the time for the payment of the principal or interest, or both, of any and all such bonds, and in advance of the time for the payment of principal or interest, or both, of any such bonds, whether or not there is or will be sufficient moneys provided by the assessments levied and actually collected and in the treasury of the municipality set apart for the payment of the principal and interest of such bonds as the same from time to time become due.
(b)
It is the duty of the legislative body of the municipality, in due season in advance, to levy an ad valorem tax upon all the taxable property in the municipality sufficient to pay the principal and interest of such bonds as they become due from time to time, or to pay such part or parts of the principal and interest of the bonds as are not or will not be fully provided for by the assessments levied and actually collected and in the treasury of the municipality in season for the payment of the principal and interest of such bonds as the same, from time to time, become due.
Acts 1913 (1st Ex. Sess.), ch. 18, § 10; Shan., § 1991a54; Code 1932, § 3461; modified; T.C.A. (orig. ed.), § 6-1216.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 1 - GENERAL PROVISIONS (§§ 7-33-101 — 7-33-121) › Section 7-33-117 - Collection of assessments notwithstanding tax levy

In case the municipality levies and collects ad valorem taxes for the purpose of paying the principal and interest of any bonds, or any part of the principal and interest of the bonds, the municipality shall, nevertheless, have the power and authority to proceed with the levy and collection of assessments. Such assessments, or part of the assessments, sufficient for the purpose, shall be paid into the treasury of the municipality to reimburse the treasury for the amount thus paid out of such ad valorem taxes. Such money thus reimbursed to the treasury shall be used, under the direction of the legislative body of the municipality, for any lawful corporate purpose for which ad valorem taxes may legally be levied and collected.
Acts 1913 (1st Ex. Sess.), ch. 18, § 10; Shan., § 1991a55; Code 1932, § 3462; T.C.A. (orig. ed.), § 6-1217.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 1 - GENERAL PROVISIONS (§§ 7-33-101 — 7-33-121) › Section 7-33-118 - Assessments and bonds unaffected by irregularities

Any failure on the part of any municipality to comply with any of the provisions of this part and part 2 of this chapter or chapter 32 of this title, and any failure in the existence or performance of any of the conditions precedent to the issuance of any bonds under such provisions, shall not affect the validity of such bonds or of the assessment made under the provisions, but shall be in all respects valid and binding.
Acts 1913 (1st Ex. Sess.), ch. 18, § 11; Shan., § 1991a56; Code 1932, § 3463; modified; T.C.A. (orig. ed.), § 6-1218.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 1 - GENERAL PROVISIONS (§§ 7-33-101 — 7-33-121) › Section 7-33-119 - Assessments pledged for payment of bonds

The proceeds arising from the collection of assessments levied for improvements authorized by this part and part 2 of this chapter and chapter 32 of this title shall be and constitute a separate and distinct fund. Such fund, together with its accumulations, is hereby pledged for the payment of the bonds and interest coupons issued for the improvement or improvements from the assessments of which the fund arises, and shall be applied exclusively to the payment of the bonds and coupons.
Acts 1913 (1st Ex. Sess.), ch. 18, § 12; Shan., § 1991a57; Code 1932, § 3464; modified; T.C.A. (orig. ed.), § 6-1219.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 1 - GENERAL PROVISIONS (§§ 7-33-101 — 7-33-121) › Section 7-33-120 - Segregation and deposit of assessment collections

All proceeds arising from the collection of assessments levied for such improvements shall, as soon as collected, be deposited by the city treasurer in some bank to be designated by the legislative body of the municipality. Such collections shall not be deposited with the general funds of the city, but shall be considered a separate deposit to the account of "Public Improvement," and shall be drawn out on checks or orders directing the amount designated in the checks or orders to be paid out of the "Public Improvement" funds.
Acts 1913 (1st Ex. Sess.), ch. 18, § 12; Shan., § 1991a58; Code 1932, § 3465; T.C.A. (orig. ed.), § 6-1220.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 2 - GENERAL IMPROVEMENT BONDS (§§ 7-33-201 — 7-33-202) › Section 7-33-201 - General improvement bonds to pay costs chargeable to city

For the purpose of raising funds with which to pay that portion of the cost of improvements chargeable against the municipalities authorized in this chapter, the municipality shall have the power and authority to issue its bonds pursuant to the Local Government Public Obligations Act of 1986, compiled in title 9, chapter 21 in an amount not exceeding one third (1/3) of the cost of any such improvement or improvements.
Acts 1913 (1st Ex. Sess.), ch. 18, § 21; Shan., § 1991a69; Code 1932, § 3476; T.C.A. (orig. ed.), § 6-1224; Acts 1988, ch. 750, § 16.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 3 - IMPROVEMENTS BY ASSESSED VALUE (§§ 7-33-301 — 7-33-314) › Section 7-33-301 - Part definitions

For the purpose of this part, unless the context otherwise requires:
(1)
"Assessed value basis" means the plan for making annual improvement assessments according to the assessed values of benefited properties, as assessed for purposes of municipal property taxation, or as provided by this part. Such assessed values shall be the measure of benefits to benefited property or property to be benefited;
(2)
"Benefited property" or "property to be benefited" means, as determined by the governing body, land, excluding improvement, that is within a reasonable distance from a sanitary sewer and to which is made available a means of drainage for sewage, or that abuts on a street or other public way to be improved;
(3)
"Costs" means cost of labor, materials, equipment necessary to complete an improvement, land, easements, and other necessary expenses connected with an improvement, including preliminary and other surveys, inspections of the work, engineers' fees and costs, attorneys' fees, fiscal agents' fees, preparation of plans and specifications, publication expenses, interest that may become due on bonds before collection of the first improvement assessments, a reasonable allowance for unforeseen contingencies, and other costs of financing;
(4)
"Governing body" means the board or body in which the general legislative powers of a municipality are vested;
(5)
"Improvement" means the construction, installation or substantial reconstruction of sanitary sewers; construction, substantial reconstruction, or widening of streets, sidewalks and other public ways, including necessary storm drainage facilities; the undergrounding of electrical and other similar overhead utility cables, including streetscape improvements; or any combination of the foregoing; provided, that "improvement" does not include any improvement of a street, other than necessary drainage facilities, exceeding thirty-six feet (36') in width;
(6)
"Improvement assessment" means an assessment made each year against benefited property to pay the costs of an improvement, in the proportion that the assessed value of each parcel or lot of benefited property bears to the total assessed value of all benefited property according to the latest assessments of such property for purposes of municipal property taxation or as provided by this part;
(7)
"Municipality" means incorporated city or town; and
(8)
"Sanitary sewer" means an underground conduit for the passage of a sewer, and pumping stations, pressure lines, and outlets where deemed necessary.
Acts 1961, ch. 311, § 1; T.C.A., § 6-1251; Acts 2004, ch. 541, § 1.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 3 - IMPROVEMENTS BY ASSESSED VALUE (§§ 7-33-301 — 7-33-314) › Section 7-33-302 - Improvements authorized - Authority supplemental - Abandonment of alternative procedures - Limitations - Financing of improvements

(a)
Municipalities are authorized to provide for, construct, and finance improvements defined in §
7-33-301
according to the plan set forth in this part.
(b)
The authority hereby conferred is not intended to be in derogation of any authority otherwise conferred upon any municipality, but is alternative and in addition to such authority.
(c)
If a municipality has taken any step or steps under any other law to provide for, construct or finance such improvements, it may by resolution abandon the procedure under the other law and proceed under this part.
(d)
The issuance of bonds under this part shall not be subject to any limitations on municipal indebtedness imposed by any city charter or public or private act.
(e)
This part shall not require financing of improvements authorized in this part by the issuance of bonds. A municipality may pay for or finance improvements authorized to be made within this part by any other means authorized by charter or state law, and may recover the cost of payment or financing such improvements in the same manner set forth in this part for the issuance of bonds.
Acts 1961, ch. 311, § 2; T.C.A., § 6-1252; Acts 1987, ch. 81, § 1.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 3 - IMPROVEMENTS BY ASSESSED VALUE (§§ 7-33-301 — 7-33-314) › Section 7-33-303 - Resolution for improvement - Contents - Publication - Notice

(a)
When the governing body of a municipality shall determine to construct an improvement as authorized by this part, or when it is petitioned by the owners of property to be benefited having an assessed value of at least fifty-one percent (51%) of the total assessed value of all the property to be benefited from the proposed improvement, it shall adopt a resolution that such improvement shall be made. The resolution shall describe the geographical limits of the properties to be benefited, and the location, nature, scope and extent of the improvement. The resolution shall also include a preliminary estimate of the costs prepared by an engineer licensed by the state of Tennessee, a declaration that the improvement will be designed and construction will be supervised by an engineer licensed by the state of Tennessee, and a statement of the proportion of total costs to be assessed against benefited properties, which shall not exceed seventy-five percent (75%) of the total costs of the improvement; provided, that the total costs may be assessed against benefited properties if the governing body additionally pledges full faith and credit of the municipality to satisfy any deficiency in collections of improvement assessments. In all succeeding proceedings, the municipality shall be bound and limited by the resolution as it may be amended, except that the total costs assessed against benefited properties may exceed the preliminary estimate of costs by not more than ten percent (10%). The resolution shall provide for a public hearing before the governing body at a time and place specified in the resolution.
(b)
(1)
The municipality shall publish the resolution and a notice of the hearing at least seven (7) days in advance of the hearing in a newspaper of general circulation in the municipality and by posting at the main office of the municipal government.
(2)
The notice shall state that any owner of property to be benefited may appear to be heard as to:
(A)
Whether the proposed improvement should be undertaken as planned, or abandoned;
(B)
Whether the nature and scope of the improvement should be altered; and
(C)
Whether the improvement should be financed through the issuance of bonds on the "assessed value basis" as authorized by this part.
(3)
The notice should also be sent by first class mail to the owners of properties to be benefited or their agents of record, at the time of adoption of the resolution, at the addresses currently entered on the property assessment records.
Acts 1961, ch. 311, § 3; T.C.A., § 6-1253.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 3 - IMPROVEMENTS BY ASSESSED VALUE (§§ 7-33-301 — 7-33-314) › Section 7-33-304 - Public hearing - Final action of municipality - Petition for certiorari

(a)
At the public hearing required by §
7-33-303
, or at the time and place to which the hearing may be adjourned from time to time, all persons whose property may be affected by such improvement may appear in person or by attorney or by petition.
(b)
After the public hearing and after considering any objections, the governing body by resolution may confirm, amend or rescind the original resolution as its final action.
(c)
Such final action shall be the final determination of the issues presented, unless the owner of property to be benefited files, within ten (10) days thereafter, a petition for certiorari in the circuit court having jurisdiction to review the action of the governing body. Failure to take such steps within the ten (10) days constitutes a waiver of all objections.
Acts 1961, ch. 311, § 4; T.C.A., § 6-1254.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 3 - IMPROVEMENTS BY ASSESSED VALUE (§§ 7-33-301 — 7-33-314) › Section 7-33-305 - Construction bids - Amount of bond issue - Performance bond - When bids binding - Construction by municipality's own forces

(a)
Proposals for the construction of an improvement shall be solicited as sealed competitive bids after public advertisement at least once in a newspaper having general circulation in the municipality not less than ten (10) days prior to the date set for receipt of bids.
(b)
Upon or after the acceptance by the governing body of a bid, or combination of bids, the governing body may determine the principal amount of bonds to be issued for the proposed improvement, taking into account the amount of the accepted bid or bids, and all other costs of the improvement. These bonds shall be issued pursuant to the Local Government Public Obligations Act of 1986, compiled in title 9, chapter 21.
(c)
Each contract shall be supported by a performance bond for the full amount of the contract, with good surety to be approved by the governing body.
(d)
A bid shall not be binding on a contractor unless the governing body awards a contract within ninety (90) days after the date of opening bids.
(e)
If the governing body determines that no bids are acceptable, it may direct that the improvement be accomplished by the municipality's own forces, in which event the costs of construction included in the total costs for purposes of determining improvement assessments shall not exceed the lowest construction bid or bids that conform to all bid requirements.
Acts 1961, ch. 311, § 5; T.C.A., § 6-1255; Acts 1988, ch. 750, § 18.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 3 - IMPROVEMENTS BY ASSESSED VALUE (§§ 7-33-301 — 7-33-314) › Section 7-33-310 - Assessments

(a)
Improvement assessments shall be assessed annually against the benefited property in the proportion that the assessed value of each lot or parcel bears to the whole assessed value of the benefited properties. Properties not assessed for taxation, such as public property or property exempt from taxation, except church-owned property located in cities as defined in §
67-6-103(a)(3)(B)(i)
, shall be specially assessed by the municipal assessor of property, by the county assessor of property if the municipality uses county property assessments, or by a special assessor of property appointed by the governing body for this purpose, for which compensation may be paid from the "(name of improvement) special fund" or from the general fund of the municipality. Any such special assessment shall be subject to the procedure for equalization and judicial review provided by the law for assessments made for purposes of property taxation.
(b)
Improvement assessments authorized by this part shall not be levied against undeveloped or largely undeveloped areas, but shall be limited to areas in which a majority of the lots or parcels of land contain buildings or other structures.
Acts 1961, ch. 311, §§ 3, 10; T.C.A., § 6-1260; Acts 2006, ch. 557, § 1; 2008, ch. 971, § 1.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 3 - IMPROVEMENTS BY ASSESSED VALUE (§§ 7-33-301 — 7-33-314) › Section 7-33-311 - Additional properties benefiting from improvement - Adjustments in assessments

The governing body by resolution may authorize properties other than the properties originally benefited by an improvement to receive the benefits of the improvement, and may make equitable provisions, which may be adjusted from year to year as bonds are retired, whereby the owners of such later benefited properties will assume a fair proportionate share of the improvement assessments, or otherwise be placed as nearly as practicable on a basis of financial equity with the owners of properties initially subject to the improvement assessments.
Acts 1961, ch. 311, § 11; T.C.A., § 6-1261.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 3 - IMPROVEMENTS BY ASSESSED VALUE (§§ 7-33-301 — 7-33-314) › Section 7-33-312 - Benefited property subject to assessments

Benefited property owned by the municipality, a county, the state of Tennessee, or the United States government or its agencies, if federal law makes such property subject to assessment, shall be subject to improvement assessments, the same as private property, and the amount of each annual improvement assessment shall be paid by the municipality, county, state of Tennessee, or United States government, as the case may be. In the case of the state of Tennessee, the amount of improvement assessment shall be certified by the municipality to the commissioner of finance and administration, who shall direct the state treasurer to pay the assessment to the municipality out of an appropriate appropriation or from any money in the state treasury not otherwise appropriated. No benefited property shall be exempt from improvement assessments. Improvement assessments against such public property shall be enforceable by writ of mandamus or other appropriate remedy.
Acts 1961, ch. 311, § 12; modified; T.C.A., § 6-1262.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 3 - IMPROVEMENTS BY ASSESSED VALUE (§§ 7-33-301 — 7-33-314) › Section 7-33-313 - Levy of assessments - Time for payment - Installments - Delinquency

Annual improvement assessments for each improvement shall be made by the governing body when the levy of municipal property taxes is made; and such improvement assessments shall be due at the same time, or times, the municipal property taxes are due, and shall be subject to the same penalties and accrual of interest in the event of nonpayment as in the case of municipal property taxes. The governing body may permit owners of benefited property to pay improvement assessments in equal monthly installments, the first installment to be due and payable when the improvement assessment is due; in this event any monthly payment shall be delinquent thirty (30) days after it is due and payable, and the whole balance of the annual improvement assessment shall then become delinquent and be subject to all penalties and interest as provided in this part.
Acts 1961, ch. 311, § 13; T.C.A., § 6-1263.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 33 - IMPROVEMENT BONDS (§§ 7-33-101 — 7-33-314) › Part 3 - IMPROVEMENTS BY ASSESSED VALUE (§§ 7-33-301 — 7-33-314) › Section 7-33-314 - Lien on benefited property

Each improvement assessment, with any penalty or interest incident to the nonpayment of the assessment, shall constitute a lien upon the lot or parcel of benefited property against which it is assessed. The lien shall attach to each lot or parcel of benefited property at the time the annual improvement assessment is made, and then shall take precedence over all other liens, whether created prior to or subsequent to the making of such improvement assessment, except state, county and municipal property taxes, and prior special assessments. The lien shall not be defeated or postponed by any private or judicial sale, by any mortgage, or by any error or mistake in the description of the property or in the names of the owners, if the description is sufficient to identify the property subject to the assessment. No irregularity in the proceedings of the governing body shall exempt any benefited property from the lien for the improvement assessment, or from the payment of the assessment, or from the penalties or interest on the assessment.
Acts 1961, ch. 311, § 14; T.C.A., § 6-1264.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 34 - REVENUE BOND LAW (§§ 7-34-101 — 7-34-118) › Section 7-34-101 - Short title

This chapter shall be known and may be cited as the "Revenue Bond Law."
Acts 1935 (Ex. Sess.), ch. 33, § 1; C. Supp. 1950, § 4406.42 (Williams, § 4406.34); T.C.A. (orig. ed.), § 6-1301.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 34 - REVENUE BOND LAW (§§ 7-34-101 — 7-34-118) › Section 7-34-102 - Chapter definitions

As used in this chapter, unless the context otherwise requires:
(1)
"Governing body" means bodies and boards, by whatsoever names they may be known, charged with the governing of a municipality;
(2)
"Municipality" means any county or incorporated city or town of the state; and
(3)
"Public works" means any one (1) or combination of two (2) or more of the following: water, sewerage, gas or electric heat, light or power works, plants and systems or parking facilities, together with all parts thereof and appurtenances thereto, including, but not limited to, supply and distribution systems, electrical power purchased from the Tennessee Valley authority or similar governmental agencies, on a current or long-term purchase basis, reservoirs, dams, sewage treatment and disposal works and generating plants.
Acts 1935 (Ex. Sess.), ch. 33, § 2; C. Supp. 1950, § 4406.43 (Williams, § 4406.35); T.C.A. (orig. ed.), § 6-1302; Acts 1981, ch. 260, § 1; 1996, ch. 614, § 1; 2003, ch. 20, § 1.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 34 - REVENUE BOND LAW (§§ 7-34-101 — 7-34-118) › Section 7-34-103 - Declaration of policy

(a)
It is declared to be the policy of this state that any municipality acquiring, purchasing, constructing, reconstructing, improving, bettering or extending any public works pursuant to this chapter shall manage such public works in the most efficient manner consistent with sound economy and public advantage, to the end that the services of the public works shall be furnished to consumers at the lowest possible cost.
(b)
No municipality shall operate public works for gain or profit or primarily as a source of revenue to the municipality, but shall operate public works for the use and benefit of the consumers served by the public works and for the promotion of the welfare and for the improvement of the health and safety of the inhabitants of the municipality.
(c)
No use of revenues authorized by this chapter shall be construed as being contrary to the policy declared in this section.
Acts 1935 (Ex. Sess.), ch. 33, § 3; C. Supp. 1950, § 4406.44 (Williams, § 4406.36); Acts 1969, ch. 335, § 1; T.C.A. (orig. ed.), § 6-1303.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 34 - REVENUE BOND LAW (§§ 7-34-101 — 7-34-118) › Section 7-34-105 - Works within other municipalities

No municipality shall construct public works wholly or partly within the corporate limits of another municipality, other than to perform maintenance on or make improvements to its existing public works system in its service area, except with the consent of the governing body of the other municipality.
Acts 1935 (Ex. Sess.), ch. 33, § 13; C. Supp. 1950, § 4406.54 (Williams, § 4406.46); T.C.A. (orig. ed.), § 6-1305; Acts 2009, ch. 74, § 1.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 34 - REVENUE BOND LAW (§§ 7-34-101 — 7-34-118) › Section 7-34-106 - Exemption from utilities regulation

It is unnecessary for a municipality proceeding under this chapter to obtain a certificate of convenience or necessity, franchise, license, permit, or other authorization from a bureau, board, commission, or other like instrumentality of the state to acquire, construct, purchase, reconstruct, improve, extend, maintain, or operate public works, except as provided in §
68-221-1017
.
Amended by 2020 Tenn. Acts, ch. 720, s 1, eff. 6/22/2020.
Acts 1935 (Ex. Sess.), ch. 33, § 16; C. Supp. 1950, § 4406.57 (Williams, § 4406.49); T.C.A. (orig. ed.), § 6-1306.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 34 - REVENUE BOND LAW (§§ 7-34-101 — 7-34-118) › Section 7-34-107 - Deposit of revenues

All moneys of a municipality derived from a public works shall be deposited in one (1) or more banks or trust companies in a special account or accounts.
Acts 1935 (Ex. Sess.), ch. 33, § 14; 1937, ch. 230, § 3; C. Supp. 1950, § 4406.55 (Williams, § 4406.47); T.C.A. (orig. ed.), § 6-1307.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 34 - REVENUE BOND LAW (§§ 7-34-101 — 7-34-118) › Section 7-34-108 - Charges to municipality or department

Charges shall be made for any service rendered by a public works to a municipality or to any department or works of the municipality, at the rate applicable to other customers taking service under similar conditions. Revenues derived from such service shall be treated as all other revenues.
Acts 1935 (Ex. Sess.), ch. 33, § 15; C. Supp. 1950, § 4406.56 (Williams, § 4406.48); T.C.A. (orig. ed.), § 6-1308.
2023 Tennessee Code › Title 7 - CONSOLIDATED GOVERNMENTS AND LOCAL GOVERNMENTAL FUNCTIONS AND ENTITIES (§§ 7-1-101 — 7-91-104) › MUNICIPAL FUNCTIONS (§§ 7-31-101 — 7-41-111) › Chapter 34 - REVENUE BOND LAW (§§ 7-34-101 — 7-34-118) › Section 7-34-110 - Covenants in resolutions - Bondholders' remedies

(a)
Any resolution authorizing the issuance of bonds under this chapter may contain covenants as to:
(1)
The purpose or purposes to which the proceeds of sale of bonds may be applied and the use and disposition of the proceeds;
(2)
The use and disposition of the revenue of the public works for which the bonds are to be issued, including the creation and maintenance of reserves;
(3)
The transfer from the general funds of the municipality to the account or accounts of the public works an amount equal to the cost of furnishing such municipality or any of its departments, boards or agencies with the services, facilities and commodities of the public works;
(4)
The issuance of other or additional bonds payable from the revenue of the public works;
(5)
The operation and maintenance of such public works;
(6)
The insurance to be carried on the bonds and the use and disposition of insurance moneys;
(7)
Books of accounts and the inspection and audit of the books and as to accounting methods; and
(8)
The terms and conditions upon which the holders of the bonds or any proportion of them or any trustees for the holders shall be entitled to the appointment of a receiver by the chancery court, which court shall have jurisdiction in such proceedings, and which receiver may enter and take possession of the public works, operate and maintain the public works, prescribe rates, fees or charges, and collect, receive and apply all revenue thereafter arising from the public works in the same manner as the municipality itself might do.
(b)
This chapter and any such resolution or resolutions shall be a contract with the holder or holders of the bonds, and the duties of the municipality and of its governing body and officers under this chapter and any such resolution or resolutions shall be enforceable by any bondholder by mandamus or other appropriate suit, action or proceeding in any court of competent jurisdiction.
Acts 1935 (Ex. Sess.), ch. 33, § 6; C. Supp. 1950, § 4406.47 (Williams, § 4406.39); T.C.A. (orig. ed.), § 6-1310.