The town assembly of each of the towns has powers by ordinance to:

(1) Assess, levy, and collect taxes on all property and privileges taxable by state law, and fix the rate of taxation on the property and privileges, which shall in no case exceed fifteen (15) mills on the dollar, and the taxes shall be a paramount lien on the property on which they are assessed;
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Terms Used In Tennessee Code 7-81-207

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Ex officio: Literally, by virtue of one's office.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
(2) Appropriate money and provide for the payment of the debts and expenses of the town, but no assembly shall appropriate money or incur debts beyond the amount of the tax levy for the current year;
(3) Make regulations to prevent the introduction of contagious diseases in the town;
(4) Pass all laws necessary or proper to secure the health of the inhabitants of the town;
(5) Make such rules and regulations as to drainage and sanitary conditions of the premises of the inhabitants as may secure the health of the inhabitants of the town;
(6) Prohibit the running at large of animals within the corporate limits, whether the owners of the animals reside within the corporate limits or not;
(7) Prohibit the keeping of hogs or other animals in pens or in enclosures that may become offensive or injurious to the health of the inhabitants;
(8) Provide receptacles for the night soil and other slops and offal of all persons living in the town, and to fix the dimensions, material, and manner of constructing the receptacles; own a vehicle and team suitable for removing the slops and night soil of the inhabitants of the town; and provide for the manner of constructing the vehicle that shall remove the receptacles;
(9) Impose fines, forfeitures, and penalties for the breach of any ordinance, and provide for their recovery and appropriation;
(10) Condemn, from time to time, sufficient land for the purpose of using the land as a dumping ground for the night soil, garbage, and filth of the town. The land shall be selected by the assembly not farther than one (1) mile from the corporate limits. After selecting and condemning the land, the assembly shall appoint a commission, consisting of three (3) members, who shall be freeholders and householders, for the purpose of appraising the land. The commission shall notify the owner of the time and place of meeting, and cite the owner to appear and produce such proof as to the value of the property as the owner may deem necessary. The committee, after hearing proof, if any is offered, shall appraise the property and report to the assembly. The report shall be sworn to and spread upon the records of the assembly, and if neither the assembly nor the owner of the land appeals from the appraisement at its next meeting, the mayor shall pay to the owner the amount fixed in the appraisement. If either party is dissatisfied with the appraisement of the commission, such party may appeal to the circuit court, where the case may be heard as appeals from a judge of the court of general sessions;
(11) Determine by ordinance the number of standing committees, the number of members of which each committee shall be composed, and shall designate the character and duties of each. The mayor shall appoint the committees as soon as practicable after such mayor’s election, to serve for one (1) year. The mayor shall be, ex officio, a member of all standing committees, but shall not be entitled to vote;
(12) Determine its own rules of proceeding and prescribe the punishment of its members for nonattendance or disorderly conduct, and enforce the rules; two thirds (2/3) of its members concurring may expel a member for improper conduct or neglect of a duty such member owes the town, and such expelled member shall be deprived of such member’s seat in the assembly for a year from the date of such member’s expulsion;
(13) Elect an officer to assess for taxation the property lying within its corporate limits, and collect the taxes levied on the property, and fix and determine the time when its taxes shall be due and payable, and the mayor shall appoint an equalizing board, composed of three (3) members of the assembly, which shall hear and determine all complaints of taxpayers as to the amount of the assessment placed upon their property, and the decision of the board shall be final and binding; and
(14) Impose a penalty, not to exceed fifteen percent (15%) of the amount of the tax, for the failure to pay the tax when due.
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