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2011 Tennessee Attorney General Reports and Opinions 1 (2011)

handle is hein.sag/sagtn0155 and id is 1 raw text is: STATE OF TENNESSEE
OFFICE OF THE
ATTORNEY GENERAL
PO BOX 20207
NASHVILLE, TENNESSEE 37202
January 4, 2011
Opinion No. 11-1
Validity of Petition for Referendum on County Wheel Tax
QUESTION
A petition for a referendum election on a county wheel tax pursuant to Tenn. Code
Ann. § 5-8-102 has been submitted by certain citizens of Decatur County. Is this petition valid
such that the referendum election should be held?
OPINION
Yes, all of the statutory requirements for a referendum election have been met and such
election should be held by the Decatur County Election Commission.
ANALYSIS
The Decatur County legislative body has passed a resolution authorizing a wheel tax.
This resolution passed by a two-thirds vote on second reading on October 11, 2010. On
November 9 and 10, 2010, certain citizens of Decatur County filed a petition with the Decatur
County Election Commission calling for a referendum election on the wheel tax. The petition
states as follows:
DECATUR COUNTY COMMISSION
We the undersigned registered voters and tax payers of
Decatur County Tennessee, respectfully petition the duly elected
officials of the County Commission of Decatur County to re-
consider and put to popular vote on the upcoming general election
docket the premise of the last wheel-tax increase, that above
mentioned county officials passed in the previous October meeting.
As we are opposed to said wheel-tax increase.
The Decatur County Election Commission has certified that this petition contains the signatures
of registered voters amounting to ten percent (10%) of the votes cast in the county in the last
gubernatorial election. You have asked whether this petition is valid, and if so, is the Decatur
County Election Commission required to hold the referendum election.