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A resolution setting the compensation of the chair and members of the Metropolitan Board of Equalization.
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WHEREAS, pursuant to state law, there exists the independent Metropolitan Board of Equalization ("MBOE") whose duties, among other things, are to examine, compare and equalize property assessments within Davidson County in accordance with applicable law and to hear complaints of taxpayers who feel aggrieved of excessive assessments of their property; and
WHEREAS, in accordance with Metropolitan Charter ? 11.204 and Tennessee Code Annotated ? 67-1-403, MBOE members "shall be paid by the county a compensation for their services" and that "[t]he county legislative body shall by resolution establish the compensation of the members and the chair of the county board of equalization"; and
WHEREAS, pursuant to Tennessee Code Annotated ? 67-5-1403, it is the duty of the Metropolitan Nashville & Davidson County Assessor of Property "to meet with the county board of equalization on the first day of its session and to sit with such board in an advisory and capacity during each and every day of the session of such board , and to render to such county board assistance in the performance of its official duties in equalizing assessments"; and
WHEREAS, pursuant to Resolution No. RS2026-1929, the Metropolitan Council has called the independent MBOE into regular session beginning June 1, 2026, and special session beginning June 29, 2026, to hear appeals for Tax Year 2026; and
WHEREAS, the current compensation for the independent MBOE is $100 per day for the MBOE chair and $90 per day for all other MBOE members, to be paid from an allocation in the annual appropriation to the Metropolitan Nashville & Davidson County Assessor of Property as has been set forth by the Metropolitan Government in the annual operating budget for the Metropolitan Nashville & Davidson County Assessor of Property; and
WHEREAS, MBOE members often hear multiple sessions in a day demanding more...
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