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Full-Text Articles in Social and Behavioral Sciences

Technical Bulletins: Tennessee Local Sales Tax Data Summary, Mtas Nov 1980

Technical Bulletins: Tennessee Local Sales Tax Data Summary, Mtas

MTAS Publications: Technical Bulletins

Based on population figures used for distribution of state-shared taxes in 1979-80: 98. 9 per cent (2,556,363) of all persons living in incorporated areas in Tennessee are covered by a local sales tax; 98.7 per cent (3,871,691) of all persons living in Tennessee are residents of an area levying a local sales tax.


Technical Bulletins: Sick Pay Excluded From Wages Subject To Social Security (Fica) Taxes, Mtas Oct 1980

Technical Bulletins: Sick Pay Excluded From Wages Subject To Social Security (Fica) Taxes, Mtas

MTAS Publications: Technical Bulletins

Savings for cities and their employees could result from legislation, passed by the 1980 Tennessee General Assembly, excluding personal sick leave payments from social security contributions . Specifically, the legislation (Public Chapter No . 774) exempts from FICA taxes payments made by cities to employees who are absent from work "on account of sickness" or accident disability . It became effective July 1 , 1980.


Technical Bulletins: Plaintiffs In Knoxville Annexation Cases Held Not To Have Standing, Mtas Oct 1980

Technical Bulletins: Plaintiffs In Knoxville Annexation Cases Held Not To Have Standing, Mtas

MTAS Publications: Technical Bulletins

In an opinion on petition to rehear (not designated for publication), the Tennessee Supreme Court has held that the plaintiffs in McGill v. City of Knoxville and Johnson v. City of Knoxville who contested the annexation of a right-of-way along Interstate 40 / 75 owned by the state lack standing to contest the annexation .


Technical Bulletins: Rental Inventory Expert From Ad Valorem Personal Property Tax Where Rentor Is Subject To Business Tax, Mtas Sep 1980

Technical Bulletins: Rental Inventory Expert From Ad Valorem Personal Property Tax Where Rentor Is Subject To Business Tax, Mtas

MTAS Publications: Technical Bulletins

The Middle Section of the Tennessee Court of Appeals has held that rental inventory of a taxpayer who is subject to the business tax, as authorized in Tennessee Code Annotated § 67-5801, et seq., is exempt from the payment of personal property ad valorem taxes on that inventory . In Art Pancake's United Rent-All v . Glenn Ferguson, 601 S.W . 2d 926 (October 1979), the court relied primarily on statutory construction to reach its conclusion that the business tax is in lieu of ad valorem taxes on rental inventories .


Technical Bulletins: Municipalities Not Entitled To Qualified Immunity For Civil Rights Violations Based Upon Good Faith Of Their Officials, Mtas Sep 1980

Technical Bulletins: Municipalities Not Entitled To Qualified Immunity For Civil Rights Violations Based Upon Good Faith Of Their Officials, Mtas

MTAS Publications: Technical Bulletins

The United States Supreme Court has held that municipalities sued for civil rights violations under 42 U.S.C. section 1983 are not entitled to qualified immunity based upon the good faith of their officials .


Technical Bulletins: Tennessee's Anti-Discrimination Law: A Reminder About The Handicapped, Mtas Aug 1980

Technical Bulletins: Tennessee's Anti-Discrimination Law: A Reminder About The Handicapped, Mtas

MTAS Publications: Technical Bulletins

This Technical Bulletin outlines some of the main provisions of Tennessee's anti-discrimination law as applicable to the employment of handicapped persons. The actual language of the act (TCA 8-50- 103, 104) is also included.


Tennessee Municipal Handbook Second Edition (1980), Mtas Jul 1980

Tennessee Municipal Handbook Second Edition (1980), Mtas

MTAS Publications: Full Publications

This Tennessee Municipal Handbook is intended for use as a reference guide by Tennessee municipal officials. It is primarily a summary of the state's laws affecting municipalities under a rough kind of subject matter classification, with a sprinkling of other information consider"ed to be relevant. We have not undertaken to write a textbook on municipal government.


Technical Bulletins: Campaign Financial Disclosure Act Of 1980: An Explanation, Mtas May 1980

Technical Bulletins: Campaign Financial Disclosure Act Of 1980: An Explanation, Mtas

MTAS Publications: Technical Bulletins

This Technical Bulletin discusses the state Campaign Financial Disclosure Act of 1980, which became effective on May 7, 1980.


Technical Bulletins: Mtas Municipal Technical Report: Termination Procedures And The Due Process Clause As Applied To Municipal Utilities (Report No. 24), Frierson M. Graves Jr. May 1980

Technical Bulletins: Mtas Municipal Technical Report: Termination Procedures And The Due Process Clause As Applied To Municipal Utilities (Report No. 24), Frierson M. Graves Jr.

MTAS Publications: Technical Bulletins

This report includes a paper prepared by Frierson M. Graves, Jr., and exhibits of notices and procedures now being used by the Memphis Light, Gas and Water Division, growing out of a case that was decided by the U. S. Supreme Court in 1978. The principles and procedures outlined herein would seem to be excellent guidance for any municipal utility in dealing with the difficult matter of terminating service for non-payment.


Technical Bulletins: 20% Local Match-State Appropriation For Streets, Mtas Apr 1980

Technical Bulletins: 20% Local Match-State Appropriation For Streets, Mtas

MTAS Publications: Technical Bulletins

Announcement of a late amendment to the state appropriation bill, which provided that local governments shall match the state's appropriation (estimated to be $2.53 per capita for FY 1981 for cities) for local streets and transportation with 20% matching funds from "locally levied taxes."


Technical Bulletins: Estimated 1980-81 State Shared Funds For Cities, Mtas Apr 1980

Technical Bulletins: Estimated 1980-81 State Shared Funds For Cities, Mtas

MTAS Publications: Technical Bulletins

A summary of what cities could expect to receive from the state shared funds for the 1980-81 fiscal year, based on an estimated city population of 2,610,00.


Report To The National Science Foundation, Donald F. Norris Apr 1980

Report To The National Science Foundation, Donald F. Norris

MTAS Publications: Full Publications

This Report presents a description of the programs and activities of the Tennessee Innovation Group during its first seventeen months of operation. The report is presented in three sections. The first section discusses the processes employed in the establishment and operation of the Tennessee Innovation Group. Particular attention is given to: (1) the committee structure of the Innovation Group; (2) methods employed to identify priority needs among small and medium size Tennessee cities; (3) criteria employed in selection of projects to be undertaken by the Tennessee Innovation Group; (4) the "demonstration project" approach to local government innovation employed by the …


Technical Bulletins: Qualifications Of Companies Providing Deferred Compensation Plan For Employees Of Municipality Must Be Determined By Specified State Officials, Mtas Mar 1980

Technical Bulletins: Qualifications Of Companies Providing Deferred Compensation Plan For Employees Of Municipality Must Be Determined By Specified State Officials, Mtas

MTAS Publications: Technical Bulletins

MTAS issued this Technical Bulletin to inform municipalities of an opinion of the Attorney General of Tennessee that under T.C.A. section 8-4303, the Commissioner of Finance and Administration, the Chairman of the Finance, Ways and Means Committee of the Senate, and the Chairman of the Finance, Ways and Means Committee of the House are required to determine the qualifications of each company providing a deferred compensation plan established pursuant to the Government Employees Deferred Compensation Act (T.C.A. sections 8-4301, et seq.), and that this includes deferred compensation plans for municipal employees.


Technical Bulletins: National Energy Conservation Act, Mtas Jan 1980

Technical Bulletins: National Energy Conservation Act, Mtas

MTAS Publications: Technical Bulletins

This Technical Bulletin provides information about the National Energy Conservation Policy Act (NECPA) and its grant programs to promote energy conservation in four sectors of public and private non-profit buildings constructed prior to April 20, 1977.


Technical Bulletins: Some Guidelines For Charitable Appropriations, Mtas Jan 1980

Technical Bulletins: Some Guidelines For Charitable Appropriations, Mtas

MTAS Publications: Technical Bulletins

This Technical Bulletin provides guidelines for Tennessee municipalities facing requests for aid from charitable organizations that are increasing in number and in dollar amount. Included is a list of standard procedures for appropriating and disbursing municipal funds to non-profit charitable organizations.


Technical Bulletins: Tennessee Cities Not Affected By Minimum Wage Increase, Mtas Jan 1980

Technical Bulletins: Tennessee Cities Not Affected By Minimum Wage Increase, Mtas

MTAS Publications: Technical Bulletins

In this Technical Bulletin, Tennessee cities were reminded that on June 24, 1976, the U. S. Supreme Court decided the case of National League of Cities, et al. v. Usery, Secretary o f Labor. The league and a number of cities and states had challenged the validity of the 1974 amendments to the Fair Labor Standards Act extending the Act's minimum wage and maximum hours provisions to almost all employees of states and their political subdivisions.


Directory Of Tennessee Municipal Officials 1980-81, Mtas Jan 1980

Directory Of Tennessee Municipal Officials 1980-81, Mtas

Municipal Directories

A directory of Tennessee cities that includes personnel and municipal data, such as number of employees, population, charter form, size in square miles, and election date, for 1980-81.