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A resolution calling the independent Metropolitan Board of Equalization into regular session beginning June 1, 2026, and special session beginning June 29, 2026.
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WHEREAS, the independent Metropolitan Board of Equalization ("MBOE") last sat in regular session from June 2, 2025, until June 20, 2025; and,
WHEREAS, the MBOE needs to sit again in regular session in order to hear appeals and conduct its administrative duties for Tax Year 2026; and,
WHEREAS, for the Tax Year 2025, the MBOE last began its special session on June 23, 2025, and shall continue for such time as is necessary until all timely-filed appeals have been heard, decisions rendered, and equalization completed for Tax Year 2025; and,
WHEREAS, the MBOE will need to sit again in special session to hear any appeals timely filed and not heard during its regular session, to complete the equalization, and to conduct its administrative duties for any Tax Year 2026 filed appeals; and,
WHEREAS, Tenn Code Ann. Section 67-1-404 governs the time which boards of equalization, including that of the Metropolitan Government of Nashville and Davidson County, may meet; and,
WHEREAS, Tenn Code Ann Section 67-1-404(b)(1)(D) authorizes the legislative body of the Metropolitan Government to fix the number of days the MBOE shall sit in regular session; and,
WHEREAS, Tenn Code Ann Section 67-1-404(b)(2) authorizes the county mayor, when the legislative body cannot act, to call the board into special session at any time, if, in the judgment of the county mayor, the public welfare requires it; and,
WHEREAS, the Metropolitan Council can act to call the MBOE into special session, and the public welfare requires that the MBOE so meet in both regular and special sessions.
NOW, THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY:
Section 1. That the Metropolitan Council hereby calls the MBOE into regular session beginning June 1, 2026, and adjourning June 26, 2026, to...
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