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...
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