title
A resolution setting the compensation of the chair and members of the Metropolitan Board of Equalization and requesting administrative and operational modifications for the board.
body
WHEREAS, pursuant to state law, there exists the independent Metropolitan Board of Equalization (the "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 (the "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 administrative capacity facilitating 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, the independence and neutrality of the MBOE are essential to public confidence in local government institutions and the property assessment and appeals process; and,
WHEREAS, in furtherance of the goal of engendering public confidence in local government institutions, it is important to recognize the independence of the MBOE from the Assessor of Property, including a separation of the administration of the MBOE's compensation, and,
WHEREAS, nothing in this resolution shall be construed as to relieve the office of the Assessor of Property of its statutory duties imposed by Tenness...
Click here for full text