The University of Tennessee, Knoxville

Tennessee County Municipal Advisory Service

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The Municipal Budget Law of 1982

Reference Number: MTAS-1833
Tennessee Code Annotated
Reviewed Date: September 07, 2017
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Some items in the Municipal Budget Law of 1982 that we haven’t covered include the fact that municipalities can’t plan to spend more money than they expect to receive (T.C.A. § 6-56-205); municipalities can’t levy property taxes until a budget ordinance has been adopted (T.C.A. § 6-56-207); the budget officer may be given the right to transfer money from one appropriation to another within the same fund and must report the transfer to the governing body and have the transfer recorded in the minutes (T.C.A. § 6-56-209); and any money left over at the end of the fiscal year is credited to its appropriate fund for further appropriation. T.C.A. § 6-56-211.