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Full-Text Articles in Social and Behavioral Sciences

Technical Bulletins: Tennessee Amusement Tax, Al Major May 2003

Technical Bulletins: Tennessee Amusement Tax, Al Major

MTAS Publications: Technical Bulletins

The State of Tennessee taxes certain types of amusements, and these taxes are levied in different ways and authorized under different sections of the Tennessee Code Annotated.


Technical Bulletins: Fire (And Police) Departments Liable For Negligent Response, Sid Hemsley May 2003

Technical Bulletins: Fire (And Police) Departments Liable For Negligent Response, Sid Hemsley

MTAS Publications: Technical Bulletins

Under the Tennessee Governmental Tort Liability Act municipalities are liable for the negligence of their employees, with some exceptions. One of those exceptions is “discretionary functions” (Tennessee Code Annotated (T.C.A.) 29-20-205). However, the act does not define that term. The Tennessee Supreme Court has grappled with both a definition and application of the term in Gordon, et al. vs. City of Henderson, 766 S.W.2d 784 (1988). Although that case involved the delivery of municipal fire services, it contains some language that should cause Tennessee municipalities to look closely at the manner in which they deliver all public safety services.


Technical Bulletins: Municipal And Personal Liability Under Tennessee Governmental Tort Liability Act, Ronnie Neill May 2003

Technical Bulletins: Municipal And Personal Liability Under Tennessee Governmental Tort Liability Act, Ronnie Neill

MTAS Publications: Technical Bulletins

The TGTLA provides that municipalities can be sued for injuries caused by their employees only in a limited number of areas and immunizes municipal employees or limits their liability for injuries they cause in certain cases.


Technical Bulletins: Tva Set To Increase Wholesale Power Rates To Distributors, Bill Young May 2003

Technical Bulletins: Tva Set To Increase Wholesale Power Rates To Distributors, Bill Young

MTAS Publications: Technical Bulletins

TVA will decide at its August 2003 board meeting on changes to the wholesale power rate (the rate charged to power distributors) and could increase rates that affect residential and some commercial and industrial customers by approximately eight percent.


Technical Bulletins: Work Order Systems Mean Better Financial Management, Al Major Mar 2003

Technical Bulletins: Work Order Systems Mean Better Financial Management, Al Major

MTAS Publications: Technical Bulletins

A complete work order system can enhance the financial manager’s control and accountability of any public works project.


Technical Bulletins: At-Large Electoral Systems And Voting Rights, Sid Hemsley Mar 2003

Technical Bulletins: At-Large Electoral Systems And Voting Rights, Sid Hemsley

MTAS Publications: Technical Bulletins

The issue here is not whether the municipality intended to discriminate, but whether there was and is discrimination.


Technical Bulletins: The New Governmental Auditor Independence Requirements: What Cities Need To Know, Dick Phebus Feb 2003

Technical Bulletins: The New Governmental Auditor Independence Requirements: What Cities Need To Know, Dick Phebus

MTAS Publications: Technical Bulletins

Tennessee has adopted the “Yellow Book” as guidance for auditors in conducting audits of local governments and every municipality is required to have an audit performed annually by an independent auditor.


Technical Bulletins: Cities Required To Extend Health Insurance Coverage To Former Employees And Dependents, Don Darden Feb 2003

Technical Bulletins: Cities Required To Extend Health Insurance Coverage To Former Employees And Dependents, Don Darden

MTAS Publications: Technical Bulletins

The COBRA law creates an opportunity for people to retain health insurance by requiring employers to extend the coverage that the employee or dependent had immediately before qualifying for continuation coverage.


Technical Bulletins: State Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden Jan 2003

Technical Bulletins: State Street Aid Fund Expenditures: On The Road To Understanding, Ron Darden

MTAS Publications: Technical Bulletins

The Tennessee Legislature has authorized the state to distribute a portion of proceeds from the state gasoline and motor vehicle fuel tax to incorporated cities and towns to use for maintaining and improving municipal streets.