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This presentation by the Tennessee Division of Local Government Finance introduces new budget and debt manuals for local governments, approved by the State Funding Board in June 2021 pursuant to Tenn. Code Ann. § 4-3-305. The Debt Manual provides guidance on forms, procedures, and uniform processes for various types of local government debt issuance (bonds, notes, lease financings, and loan agreements) across multiple entity types, and outlines oversight requirements at federal and state levels, including comptroller pre-approval for lease financings effective January 1, 2022.
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The Equalization Board held a regularly scheduled meeting on February 18, 2026, at 8:30 a.m. in Nashville. Related documents including the meeting agenda and minutes are available for public review. The specific items discussed and decisions made are detailed in the linked agenda and minutes documents.
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