5-12-210 - Adoption of budget, tax rate and appropriation resolution. - Tennessee Statutes

5-12-210. Adoption of budget, tax rate and appropriation resolution.

(a)  The county legislative body shall each year adopt a budget, tax rate and appropriation resolution on or before twelve o'clock midnight (12:00) of the earlier of the date provided in any private act, or applicable under the County Financial Management System of 1981, compiled in chapter 21 of this title; or applicable under the County Budgeting Law of 1957, compiled in part 1 of this chapter; or July 31, for the fiscal year beginning on the first day of such July. Nevertheless, if the budget, tax rate and appropriation resolution are not adopted by the county legislative body on or before twelve o'clock midnight (12:00) on June 30 for the ensuing fiscal year, all departments and offices of the county may make expenditures according to the budget of that department or office as adopted for the preceding fiscal year, except that such departments and offices are limited to expenditures and obligations based on a monthly allotment from the preceding fiscal year's budget.

(b)  If the county legislative body fails to adopt a budget, property tax rate resolution and appropriation resolution by August 15 of any year, then the portion of the consolidated budget for the county department of education, as proposed by the board of education or modified with the agreement of the board of education, and the accompanying property tax rate for education and the appropriation for the county department of education, embodied in the submitted resolutions, shall become effective by operation of law for the ensuing fiscal year. If the county legislative body fails to adopt a budget, property tax rate resolution and appropriation resolution by August 15 of any year, then the operating budget for the ensuing fiscal year, other than the portion for the county department of education, shall be the consolidated budget with proposed amendments submitted by the county mayor or the budget committee.

(c)  All budget proposals, including the consolidated budget proposal submitted by the county mayor or budget committee and the budget as finally adopted, shall establish the number and salaries of all full-time personnel authorized therein.

(d)  The budget as adopted shall be balanced as to all funds.

(e)  The setting of the tax rate, by approval of the county legislative body, by operation of law, or otherwise according to law, constitutes a valid tax levy for collection purposes in accordance with the provisions of this part.

(f)  The board of education, through its designated representative, has the right to address the county legislative body in regard to the board's budget and tax rate proposals.

[Acts 1993, ch. 431, § 10; 1996, ch. 697, § 1; 2003, ch. 90, § 2.]