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Carter County commission approves 2022–23 budget amendments and adopts 2023–24 fiscal resolutions, tax levy
Summary
At a June 30, 2023 special session, the Carter County Board of Commissioners approved multiple 2022–23 budget amendments across county and school funds and adopted resolutions setting 2023–24 appropriations and the county tax levy; most votes were unanimous, with one abstention and one no vote on separate resolutions.
The Carter County Board of Commissioners, chaired by Ginger Holdren, approved a package of budget amendments for the 2022–23 fiscal year and adopted several resolutions setting the county’s fiscal framework for 2023–24 during a special called meeting on June 30, 2023.
Commissioner Aaron Frazier moved the slate of 2022–23 budget amendments, which the commission approved by electronic roll-call votes. Key amendments included County Fund Budget Amendment #101-11 for $337,091.07 (with $149,491.57 from reserve accounts and none from the Unassigned Fund Balance); Solid Waste Fund Amendment #116-8 for $41,600.00; ARP Fund Amendment #127-2 for $183,583.20; Highway Fund Amendment #131-8 for $300.00; General Purpose School Fund Amendment #141-12 for $764,413.70; Federal School Fund Amendment #142-13 for $59,157.50; Food Service Fund Amendment #143-7 for $10,254.00; and Head Start Fund #116-7 for $15,487.86. Each amendment was approved on an electronic vote, with the transcript reporting 23 yes votes for each item and motions carried.
The commission then considered three linked resolutions that set appropriations and tax policy for the coming fiscal year. Resolution 852, moved by Commissioner Julie Guinn and seconded by Commissioner Lisa Childress, authorizes county financial assistance for low-income elderly taxpayers, totally and permanently disabled homeowners, and disabled veterans in addition to state tax relief, citing T.C.A. Code 67-5-701 et seq.; the motion carried with 22 yes votes and one abstention by Commissioner Jerry Proffitt.
Resolution 853, moved by Commissioner Aaron Frazier and seconded by Commissioner Danny Deal, makes appropriations to certain nonprofit charitable and civic organizations serving Carter County for FY 2023–24. That motion carried with 22 yes votes and one no vote recorded by Commissioner Thomas Proffitt.
Resolution 854, moved by Commissioner Aaron Frazier and seconded by Commissioner Nancy Brown, makes appropriations for the various funds, departments and agencies of Carter County for FY 2023–24; the commission approved it with 23 yes votes.
The commission approved Resolution 855, fixing the county tax levy for the fiscal year beginning July 1, 2023, in a motion by Commissioner Aaron Frazier seconded by Commissioner Cody McQueen; an electronic roll-call recorded 23 yes votes and the motion carried. The minutes note that, after the meeting, Commissioners Willie Campbell and Nick Holder stated they should have abstained from voting on Resolution 855 because it included raises for county employees; County Attorney Josh Hardin advised that the motion would have passed without their votes.
There was little debate recorded in the minutes on any of the items. Commissioner Robert Acuff requested that the minutes from the May 15, 2023 meeting be amended to include responses from Dwayne Taylor of Ballad Health; the commission approved the revised minutes by electronic vote. The meeting closed on a motion by Commissioner Daniel McInturff, seconded by Commissioner Aaron Frazier, and adjourned at 6:36 PM.
The actions taken include multiple budget amendments across county and school funds and the formal adoption of appropriations and the tax levy for FY 2023–24. No follow-up votes or implementation dates are recorded in the minutes for these measures.
