Sevier County Budget Committee approves petition and two resolutions on property-tax matters

Sevier County Budget Committee · March 1, 2026

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Summary

At its April 6 meeting the Sevier County Budget Committee unanimously approved Petition 2023-04-01 releasing the county trustee from further liability for 2021 tax collections and two resolutions: one confirming delinquent-property-tax attorney compensation and one affirming TCA 67-5-801 on short-term rental classification.

Sevier County Budget Committee members unanimously approved three tax-related measures at their April 6 meeting in Courtroom 100E.

Mayor Larry Waters presented Petition 2023-04-01 seeking to release the Sevier County Trustee from further liability for the collections of real and personal property taxes for tax year 2021. Commissioner Warren Hurst moved to approve the petition; Commissioner Gary Cole seconded. The motion passed unanimously.

Waters then presented Resolution 2023-04-03 to confirm compensation for the county's delinquent-property-tax attorney. Hurst moved to approve the resolution; Cole seconded. That motion also passed unanimously.

The committee next considered Resolution 2023-04-04, introduced by Waters, to affirm Tennessee Code Annotated 67-5-801 and to concur with the Property Assessor on proper classification of short-term rentals. Sevier County Property Assessor Thomas Paul King updated the committee on a related state ruling; the transcript does not include the ruling's text or further detail. Hurst moved to approve Resolution 2023-04-04; Cole seconded. The motion passed unanimously.

All three measures were recorded in the transcript as passing by unanimous motion of the committee; the transcript lists committee members in attendance as Mike Chambers, Warren Hurst, Ronnie Whaley, Gary Cole and Fred Atchley. The transcript does not record individual roll-call tallies beyond the unanimous outcomes.

The committee took no further formal action on these items during the session. The meeting continued with other agenda items and later adjourned at 4:49 PM.