On tonight's Lenoir City council meeting agenda is the item below.

Monday July 12, 6:00 pm

Agenda:
1. Consideration of city council authorizing the Codes Enforcement and Planning Department not to participate in the AFT (Adequate Facilities Tax) documentation process, effective immediately upon approval. -Mayor Tony Aikens 

Apparently, the mayor is so upset that commission reduced the tax share, he plans ask council to authorize city employees to no longer participate in the ASFT process.

By law, when a county has adopted the ASFT, any city within the county is required to submit the necessary paperwork to the county Trustee for collection of the ASFT.

TCA 67-4-2910. Collection of tax.

(a) Any tax levied pursuant to this part shall be collected in the following manner:

(1) At the time of application for a building permit for residential development, the municipal or county official issuing the permit shall compute the estimated tax liability for the county school facilities privilege tax, based upon the proposed square footage of the facility to be built and the current rate of the county's school facilities privilege tax. As a condition of receiving the permit, the applicant shall sign a form indicating that the applicant recognizes the liability for the tax. The official shall keep one (1) copy of the form for the official's records and shall provide a copy to the applicant. 

If the permit is issued by a municipal building official, the official shall also forward a copy of the form within thirty (30) days of the issuance of the building permit to the county official or employee who has been designated by the county legislative body to collect the tax. 

You can see the law is very clear, the official shall. When you see the word shall in the law, that means it has to be done. No option. The law directs the municipal building official, not the mayor or council, to take the proper action as required under the law.

So here's the question. If the mayor/council orders a city employee to violate state law, have they also violated the state law? Will the municipal building official be the one held accountable or the mayor/council? Seems to be the mayor/council are putting the municipal building official in a terrible position.

Lenoir City director of schools has been very vocal in her opposition to the reduction in the tax share. In earlier reports, the amount of the 2.5% was estimated to be around $5,000.00. With the close of the fiscal year, we now know the 2.5% would be closer the $30,000.00. Of course this has been a record year for new residential construction.

I have no idea how one government deals with another government acting lawlessly, but I suppose if the mayor/council follow through with their plans, we'll have to find out.

It's hard to imagine the county would continue to share any of the ASFT with the city if the city refuses to follow the law, but I'm sure if Lenoir City director of schools, Jeannie Barker, was so up set with losing 2.5%, she'll be real upset if they lose 100% of it.  

Guess we'll have to wait and see what the mayor/council do.