ÿWPCŒ8 Q-Úä–ؘsCÎRÊõ^_£qŽ‡Öƒˆ¾dÆã‡m`˜Î¾$Õò S–Rž“µ|ic\z?_aØÌèPßÞ–¥-#?ƒºª¼ ¿WÍk*Ö ïh*Ìï× «eó}¹UE ®ïjÄXù{†Í«É*h$}Á,¥oiç; YÓR1H¢’ðš2PùqbÛ áùMœ¸Ç¥í0Ÿ‚QW$[1 ºûø#ڣ¡ÜÀ6¤´ƒj}00“eˆáàÿIM6ðùªyÁ>d€ÂS´3¥›NSöóZP™&©gq¤'2gìŠØG¾$àyÀ&ÑQ£Ü½êɃ^oäÍ…l°¸{ûî›ÑÜâ'2™¼_£M™â`­Mr‹e”~飯¨ÖÞ¨D˜jCùþ¹±* ¤’wïï¯1o}”\h>ŒÅtêù†ä–u\SƒÁúýàyYò~jåýY ž2þ´r^P×â .(±Å,6E/j¿“{UC|¯ø‘,?ÓÔÑŒXKËN5!ÔæÓÖ®Æ*w[Ô:vÛTébí1ò 3ÜR4SV›¹ðI-L‰'wض¢))ÿ¸[ njΩ»ÔªW²K\‘ Yí¨RÌÃFÁÅsø /.iúÀz÷/À-jß0©éÛU%Bú %<Bn­R 04ÿ430Gw@wU>·UFõ# ;NFH mJ AOaư 0Dv D/º BéïU:õì/U: hU h[ ha hggggggggggggggg D3mmm 0D                           B ää 0 0Jžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžžž i#è» ³ÆÍyoFfµ$a·$fË$aÍ$fá$aã$f÷$aù$  % )% =% K%g%nk&|Ù'ÌU)U)x!/+™0 Ä1½à1¶2·S3  4p4¿€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5€5 Æ?7?7 0 ‡8<þ6X9`(*Courier 12pt10cpiX3|xM«<þ6X9`(*Courier 12pt10cpiXXxþ6X@ÉJQX@( ¤T$¡¡Ó  Óyš&Ó  ÓShelbyMcMURRAY 5E67E8P9Ó€DUEKPLDM<èÀ( 9Z &Courier Regular<à09Z ‹.Courier New Regular˜HP LaserJet 4SiHPPCL5MS,ü,,,,,ü0nLÑÿU‹ÿÀÀÀ-Cþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5($$””ò òÚ  Ú1Ú  Úó ó'÷ÿ dxdüÿP Pd åÔ€X XXXÔÔ€èW! è XXÔÔ Ad ÔÓ  ÓFILEDÔ€ŠÓ  èèW!ÔÐ  ÐÌò òSeptember€8,€1999Ð  ÐÌCecil€Crowson,€Jr.ÌAppellate€CourtÏClerkó ó,c½¬AZ‹"Arial Regular âÔ€X XXXÔÔ€èW! è XXÔÔ Ad ÔÓ  ÓFILEDÔ€ŠÓ  èèW!ÔÐ  ÐÌò òAPRIL€16,€1999Ð  ÐÌCecil€Crowson,€Jr.ÌAppellate€CourtÏClerkó ó,c½¬AZ‹"Arial Regular|~€‚GGGG'ÿÿdxd(3¯$££Ý ƒ!ÝÝ  Ý d(G.2$Ý$¤¤Ý ƒ¤T!ÝÓ  ÓÝ  ÝÔ€ò§òXXÔà  àòòò òÚ  Ú0Ú  Úó óóó(—$ò òòòÚ  Ú0Ú  Úó óóóGöÿ# ±Ý ƒI$Ý$ÝÓ  ÓÔ€ò=íòXXÔà  àòòò òÚ  Ú1Ú  Úó óóóÝ  ÝÔ‡ô=îôòò=íÔT.C.A.€67„6„701,€òòet€seqóó. ©Ý ƒI\Ú$ÝÓ  ÓÔ€ò=îòXXÔà  àòòò òÚ  Ú2Ú  Úó óóóÝ  ÝÔ‡ô=íôòò=îÔThe€Cityððs€Charter,€which€was€in€effect€during€the€relevant€timeÐ `  Ðperiod,€provided€as€follows:ÌÓ XÓÓ XÓArticle€4ÌLegislative€body€to€be€Board€of€Mayor€and€commissionersÌThe€legislative€power€of€The€City€of€Cleveland€shall€be€exercisedÏby€the€Board€of€Mayor€and€commissioners€elected€under€theÏprovisions€of€the€charter€of€said€City.Ì*€*€*ÌArticle€18ÌGeneral€Ordinance€PowerÌThe€Board€of€Mayor€and€Commissioners€shall€have€such€power€andÏauthority€to€pass€all€bylaws€and€ordinances€necessary€to€enforceÏthe€powers€herein€granted€as€is€not€inconsistent€with€theÏConstitution€and€laws€of€the€United€States,€the€State€ofÏTennessee,€or€the€provisions€of€this€chapter.ÌÌÔ& X ÔArticle€19ÌPassage€of€Ordinances€and€ResolutionsÌThe€style€or€introductory€clause€of€all€ordinances€shall€be:€ð ðBeÔ'Xf4UÔÏit€ordained€by€the€Board€of€Mayor€and€Commissioners€of€The€City€ofÏCleveland.ððÌEvery€ordinance€and€resolution€upon€final€passage€shall€be€signedÏin€open€meeting€by€the€Mayor€or€Mayor€pro€tem€and€at€least€oneÏother€Commissioner,€and€it€shall€thereupon€be€delivered€to€theÐ Xø  ÐCity€Clerk,€whose€duty€it€shall€be€to€copy€it€in€a€book€to€be€keptÏfor€that€purpose,€together€with€the€signature€of€the€Mayor€andÏcommissioners..€.€.Ì ÃÝ ƒI\Ú$ÝÓ  ÓÔ€ò=îòXXÔà  àòòò òÚ  Ú3Ú  Úó óóóÝ  ÝÔ‡ô=íôòò=îÔIt€was€executed€by€the€parties€on€June€13,€1967. eÝ ƒI\Ú$ÝÓ  ÓÔ€ò=îòXXÔà  àòòò òÚ  Ú4Ú  Úó óóóÝ  ÝÔ‡ô=íôòò=îÔ7.€€CANCELLATION€OF€CONTRACT.€€It€is€understood€and€agreed€that€thisÐ `  Ðcontract€may€be€canceled€upon€the€occurrence€of€any€one€of€the€followingÏevents:€ÌÝ‚ÚJòÿÝÝ  ÝÝ‚ÚJò>ÝÚƒØÚaÚ  Ú.Û€ØÛà0  àÝ  ÝThe€Department€or€County€may€give€the€other€party€six€monthððs€noticeÐ ¸ X Ðthat€it€no€longer€desires€the€agreement€to€be€effective.݃ÚJò>Y݌Р(#(# ÐŒÝ  ÝÝ‚ÚJòÿÝÝ  ÝÝ‚ÚJò…ÝÚƒØÚbÚ  Ú.Û€ØÛà0  àÝ  ÝThe€Department€shall€have€the€right€to€cancel€this€agreement€immediatelyÐ H è Ðupon€any€breach€by€the€County€of€any€provision€of€this€agreement,€or€ofÏany€provision€contained€in€the€statute,€resolution€of€adoption,€rulesÏand€regulations€pertaining€thereto,€or€the€terms€of€this€agreement.€€InÏthe€event€of€such€cancellation€by€the€Department,€the€DepartmentððsÏobligation€shall€extend€only€to€make€collection€of€the€local€tax€for€theÏremainder€of€the€current€month,€and€make€to€the€county€a€properÏdistribution€with€respect€to€such€collection.݃ÚJò… ÝŒÐ (#(# ÐŒÝ  ÝÝ‚ÚJòÿÝÝ  ÝÝ‚ÚJògÝÚƒØÚcÚ  Ú.Û€ØÛà0  àÝ  ÝThe€resolution€imposing€the€local€sales€or€use€tax€shall€be€repealed,€asÐ ˆ(  Ðprovided€for€in€Section€67„3055,€T.C.A.€€¸TABLE D TABLE AÔTABLE CÔTABLE Bdiscussion1dismisslaw1ultra vires úÝ ƒIAž$ÝÓ  ÓÔ€òííòXXÔà  àòòò òÚ  Ú5Ú  Úó óóóÝ  ÝÔ‡ôíîôòòííÔMcQuillin€Mun.€Corp.€ðð€15.02,€Resolutions€and€Ordinances€DistinguishedÐ `  Ð(3rd€Ed.) dÝ ƒIAž$ÝÓ  ÓÔ€òííòXXÔà  àòòò òÚ  Ú6Ú  Úó óóóÝ  ÝÔ‡ôíîôòòííÔMcQuillin€Mun.€Corp.€ðð€15.02,€Resolutions€and€Ordinances€Distinguished;Ð `  Ððð€15.08,€Nature,€Requisites€and€Operation€of€Municipal€OrdinancesÔ#†òííòôôíît#Ô€(3rd€Ed.). rÝ ƒIAž$ÝÓ  ÓÔ€òííòXXÔà  àòòò òÚ  Ú7Ú  Úó óóóÝ  ÝÔ‡ôíîôòòííÔSince€then,€the€City€of€Cleveland€has€a€new€form€of€government€and€aÐ `  Ðnew€Charter.€€The€new€Charter€specifically€provides€that€before€the€City€ofÏCleveland€can€contract€it€must€pass€an€ordinance€to€do€so. ÂÝ ƒIAž$ÝÓ  ÓÔ€òííòXXÔà  àòòò òÚ  Ú8Ú  Úó óóóÝ  ÝÔ‡ôíîôòòííÔArticle€1€of€the€Charter€provides€for€the€Town€of€Cleveland€to€be€aÐ `  Ðð ðbody€politic€and€corporateðð€and€gives€the€City€the€general€powers€to€receive,Ïhold€and€dispose€of€personal€property.€€à  àÐ ð  Ðà  àArticle€5€requires€the€members€of€the€Board€of€Mayor€and€CommissionersÏto€hold€regular€monthly€meetings.€€It€is€silent€as€to€any€called€meetings.€ÏHowever,€Article€20,€which€deals€with€franchise€ordinances,€says€that€aÏfranchise€ordinance€cannot€be€passed€except€on€three€readings€with€ð ðnot€moreÏthan€one€reading€at€the€same€meeting,€or€on€any€reading€at€any€but€a€regularÏmeeting.ðð€€This€implicitly€indicates€that€there€may€be€called€or€specialÏmeetings.Ìà  àArticle€18€gives€to€the€Board€of€Mayor€and€Commissioners€the€power€toÏpass€all€by„laws€and€ordinances€necessary€to€enforce€the€powers€in€theÏCharter.€€There€is€no€mention€of€resolutions.Ìà  àArticle€19€details€the€passage€of€ordinances,€bills,€and€by„laws.€€WhileÏit€cites€ð ðresolutionsðð€in€its€heading,€there€is€no€reference€to€resolutions€inÏthe€body€of€the€article.Ìà  àArticle€21€enumerates€the€miscellaneous€powers€and€authority€òòbyÐ à€  Ðordinanceóó€of€the€Board€of€Mayor€and€Commissioners.€€The€power€to€contract€isÐ ¨H  Ðnot€mentioned. nÝ ƒIAž$ÝÓ  ÓÔ€òííòXXÔà  àòòò òÚ  Ú9Ú  Úó óóóÝ  ÝÔ‡ôíîôòòííÔòòMayor€of€City€of€Nashville€v.€Sutherlandóó,€92€Tenn.€335,€21€S.W.€674Ð `  Ð(1893);€òòCrocker€v.€Town€of€Manchesteróó,€178€Tenn.€67,€156€S.W.2d€383€(1941).Ð ( È Ð[footnote€in€original.] !Ý ƒIAž$ÝÓ  ÓÔ€òííòXXÔà  àòòò òÚ  Ú10Ú  Úó óóóÝ  ÝÔ‡ôíîôòòííÔMcQuillin€Municipal€Corporations,€ðð€15.06,€Nature,€Requisites€andÐ `  ÐOperation€of€Municipal€Ordinances€(3rd€Ed.€Revised).termination ³Ý ƒIAž$ÝÓ  ÓÔ€òííòXXÔà  àòòò òÚ  Ú11Ú  Úó óóóÝ  ÝÔ‡ôíîôòòííÔT.C.A.€29„21„101,€òòet€seq.óó ¬Ý ƒIAž$ÝÓ  ÓÔ€òííòXXÔà  àòòò òÚ  Ú12Ú  Úó óóóÝ  ÝÔ‡ôíîôòòííÔT.C.A.€9„21„101,€et€seq. ­Ý ƒIAž$ÝÓ  ÓÔ€òííòXXÔà  àòòò òÚ  Ú13Ú  Úó óóóÝ  ÝÔ‡ôíîôòòííÔT.C.A.€49„3„1001,€et€seq.H¿ fÝ ƒIAž$ÝÓ  ÓÔ€òííòXXÔà  àòòò òÚ  Ú14Ú  Úó óóóÝ  ÝÔ‡ôíîôòòííÔòòThe€Board€of€Trustees€of€the€Trenton€Special€School€District€v.€TheÐ `  ÐGibson€County€Legislative€Board,€et€al.óó,€Ct.€App.€Western€Section,€December€4,Ð ( È Ð1981,€TAM€7/5„10. µÝ ƒIAž$ÝÓ  ÓÔ€òííòXXÔà  àòòò òÚ  Ú15Ú  Úó óóóÝ  ÝÔ‡ôíîôòòííÔIt€is€possible€the€court€misread€this€prohibition€as€applying€toÐ `  Ðcapital€outlay€notes€when,€in€fact,€it€appears€to€have€applied€only€to€ð ðgrantÏanticipation€notes.ðð€€T.C.A.€ðð€5„10„501(b)(6).€€Or,€perhaps€this€court€isÏmissing€some€link€in€the€legislative€chain.a, b, c,Level 1Level 2Level 3Level 4Level 5V1Jò2a, b, c,Lowercase LettersÚƒØÚÚ  Ú.Û€ØÛà0 àÝ ƒ¤T!ÝÓ  ÓÝ  ÝÔ_ÔÑ` °ÑÑ  ÑÑ7€ò8XXdÈdÈ7ÑÑTR[¤ AØ'Legal3Ø' AØ'ÿ Legalÿ3Ø'TÑÑ  ÑÔ‡ Xò8XXXÔÓÈÓà@LLìàIN€THE€COURT€OF€APPEALS€ˆÐ `  ÐñEññ9ñßl€*6&"h 8 `€€E) tt06H( ¨çlßñ9ññEññEñßl€*6&"h 8 `€€E) tt06H( ¨çlßâ °H°H°(#°(#âñEñà@Ü Ü |àñKññKññMñ€€€€€€€€€€€€ñMññLññKñà À àñKññLñAT€KNOXVILLEˆÌÌñDñÌÌÌÌñDñÌÌÌâ °(#°(#°H°HâÌTHE€CITY€OF€CLEVELAND,€TENNESSEEà@°°*ìàà@@°°*ìà)ˆà  àBRADLEY€COUNTYÐ ø˜  Ðà@°°*ìà)ˆà  à03A01„9804„CV„00140Ð À`  Ðà  àPlaintiff„Appellantà@°°*ìà)ˆÐ ˆ(  Ðà  àà ` àà ¸ àà@°°*ìà)ˆà  àà p àÐ Pð  Ѐ€€€€€€€€€€€€€€€€€€€€€€à h àà@°°*ìà)ˆà  àÐ ¸  Ðà  àv.à ` àà0 ¸ àà@°°*ì¸ (#¸ (#à)ˆà0  àHON.€EARL€H.€HENLEY,Ðà€ (#(# Ѐ€€€€€€€€€€€€€€€€€€€€à@°°*ìà)ˆà  àCHANCELLORÐ ¨H  Ðà@°°*ìà)ˆÌBRADLEY€COUNTY,€TENNESSEEà À à€€€€€€€€€€€€€€€€€€€€€€à@°°*ìà)ˆà  àÐ 8Ø Ðà@°°*ìà)ˆà  àÐ   Ðà  àDefendant„Appelleeà@°°*ìà)ñ8ñˆà  àAFFIRMED€AND€REMANDEDñ8ñà Ð àÐ Èh ÐÌÌÌÌÌWILLIAM€P.€BIDDLE,€III,€OF€CLEVELAND€FOR€APPELLANTÌÌJAMES€S.€WEBB€OF€CLEVELAND€and€BRIAN€L.€KUHN€OF€MEMPHIS€FORÏAPPELLEEÌÌÌÌÌà@àà$ìàòòO€P€I€N€I€O€NóóˆÐ ¸$X# ÐÌÌÌÌà  àà ` àà ¸ àà  àà h àà À à€€à  àà p àà È à€€Ô#†Xò8XX Xò8é#ÔÔ‡ XF»XXXò8ÔGoddard,€P.J.€Ð  (@( ÐÌÌÌÌÓÓà  àà ` àThis€is€a€declaratory€judgment€action€initiated€by€theÏCity€of€Cleveland€to€determine€whether€the€agreements€it€had€withÏBradley€County€concerning€the€division€of€one„half€of€the€LocalÏOption€Revenue€Tax€were€terminable.€€The€City€also€sought€itsÏshare€of€various€Capital€Outlay€Notes€issued€by€Bradley€CountyÏfor€educational€purposes.ÌÌà@ÐÐ&ìàI.€€FACTSˆÌâ âÐ 9¨/= Ðà  àà ` àThe€1963€Local€Option€Revenue€Act׃x×Ý ƒK—Ýò òòòÚ  Ú1Ú  Úó óóóÝ  Ý×  ×€authorized€a€countyÐ `  Ðâ âto€levy€a€local€sales€tax€on€all€retail€sales€within€the€county.€ÏBradley€County€levied€a€local€sales€tax€of€2.25%.€€This€tax€hasÏbeen€collected€by€the€State€of€Tennessee,€for€distribution€toÏBradley€County€and€the€City€by€the€Commissioner€of€Revenue€forÏthe€State€of€Tennessee€since€1967.ÌÌà  àà ` àT.C.A.€67„6„712€provides€for€one„half€of€the€proceedsÏto€be€distributed€in€the€same€manner€as€the€county€property€taxÏfor€school€purposes.€€The€second€one„half€is€to€be€distributedÏaccording€to€where€the€tax€was€collected,€either€inside€the€CityÏlimits€or€outside€in€Bradley€County.€€T.C.A.€67„6„712(a)(2)(C)Ïauthorizes€a€county€and€city€to€enter€into€a€contract€to€provideÏfor€other€distribution€of€the€second€one„half€of€the€taxÏcollections.ÌÌà  àà ` àOn€March€7,€1967,€the€Board€of€Mayor€and€CommissionersÏof€the€City€held€a€special€called€meeting€dealing€solely€with€theÏissue€of€whether€to€enter€into€an€agreement€whereby€the€secondÏone„half€of€the€collected€tax€receipts€would€be€distributed€inÏthe€same€manner€as€the€county€property€tax€for€school€purposes.€ÏAt€that€time€most€of€the€collected€tax€receipts€would€beÏcollected€outside€the€City€limits.€€The€Notice€and€Waiver€of€CallÏMeeting€was€signed€by€all€the€Commissioners€and€the€Mayor.€€TheÏresolution€was€unanimously€adopted€and€was€signed€by€the€Mayor.Ì€€Ìà  àà ` àOn€May€10,€1967,€Bradley€County€and€the€City€enteredÏinto€a€Contract€for€the€distribution€of€the€other€one„half€of€theÏlocal€sales€tax€receipts.€€The€contract€in€pertinent€partÏprovides€for€distribution€as€follows:ÌÐ @8à.< ÐÓ XÓÓ XÓÓÓ1.€One„half€of€the€net€proceeds€from€the€local€salesÏtax€received€by€Bradley€County€from€the€State€ofÏTennessee€shall€be€used€exclusively€for€school€purposesÏand€shall€be€appropriated€to€Bradley€County€and€theÏCity€of€Cleveland€for€school€operational€purposes€asÏprovided€in€T.C.A.€67„3052(1).Ð ˜:81? Ї2.€€The€remaining€one„half€of€the€net€proceeds€from€theÏlocal€sales€tax€received€by€Bradley€County€from€theÏDepartment€of€Revenue€of€the€State€of€Tennessee,€beingÏthat€portion€distributable€according€to€Section€67„¼3052(2)€of€Tennessee€Code€Annotated,€shall€beÏdistributed€between€Bradley€County€and€the€City€ofÏCleveland€by€reversing€the€percentages€in€Paragraph€1Ïherein€and€distributing€the€same€to€the€City€ofÏCleveland€and€Bradley€County€in€accordance€with€theÏreverse€percentages€of€Paragraph€1.ÌÌ3.€€This€formula€for€the€distribution€of€the€secondÏone„half€of€the€net€proceeds€from€the€local€sales€taxÏshall€be€used€to€distribute€the€same€until€such€time€asÏthe€average€daily€attendance€of€children€in€the€twoÏschool€systems€shall€reach€50%€percent€for€each€systemÏat€and€from€which€time€the€second€one„half€of€saidÏproceeds€shall€be€distributed€by€each€system,€takingÏthe€same€per€cent€as€it€received€in€distribution€of€theÏfirst€one„half€of€said€proceeds.ÌÓ XÓÓ XÓÓÓÔ&   ÔÌÓ Óà  àà ` àAn€Ô' âÔamendment€to€the€Contract€was€authorized€by€aÏresolution€of€the€Board€of€Mayor€and€Commissioners€of€the€City,Ïat€a€regular€meeting€held€on€January€10,€1972.€€On€February€21,Ï1972,€the€parties€entered€into€an€Amendment€to€the€Contract,Ïagreeing€that€the€funds€from€an€additional€sales€tax€to€be€leviedÏin€Bradley€County€would€continue€to€be€divided€in€accordance€withÏthe€original€Contract.€€It€was€signed€by€the€Mayor.€The€CityððsÏCharter׃y×Ý ƒK—Ýò òòòÚ  Ú2Ú  Úó óóóÝ  Ý×  ×€was€silent€as€to€the€power€to€contract.€€Ð €% $ Ðà  àà ` àBradley€County€entered€into€a€Contract€forÏAdministration€of€the€Bradley€County€Local€Sales€and€Use€Tax€withÏthe€Department€of€Revenue€of€the€State€of€Tennessee.€€TheÏContract€was€effective€as€of€June€1,€1967,׃z°×Ý ƒK—Ýò òòòÚ  Ú3Ú  Úó óóóÝ  Ý×  ×€and€provided€for€itsÐ ° Ðtermination€in€paragraph€7.׃{@×Ý ƒK—Ýò òòòÚ  Ú4Ú  Úó óóóÝ  Ý×  ×Ð  @ Ðà  àà ` àThe€City€filed€suit€against€Bradley€County€contendingÏthat€if€the€proceeds€had€been€distributed€in€accordance€withÏT.C.A.€€67„6„712(a)(2)(B),€rather€than€according€to€the€ContractÏand€the€Amendment,€the€City€claims€that€it€would€have€receivedÏfrom€the€sales€tax€collections€the€following€additional€amounts:ÌÔ*wƒ|G} ddd Xdd Xdd X°(#°(#wÔÔ,½$$ÔÔ,` $$ÔÔ+  ÔÐ (  À €€‚$‚„„(ÐFISCAL€YEARÐ 'Dä" „„'ÐADDITIONAL€REVENUESÐ )Dä" $0  )Ð1992„1993ˆÐ   @ Ð$€€€668,518ˆÐ   @ Ð1993„1994ˆÐ 9/ üœ nZ(A798007‰nZ(A‰9Ð798,007ˆÐ 9/-üœ nZ(A798007 nZ(A 9Ð1994„1995ˆÐ 9/ X ø \I.A992430‰\I.A‰9Ð992,430ˆÐ 9/-X ø  \I.A992430 \I.A 9Ð1995„1996ˆÐ 9/ ´!T! ˆ-A967693‰ˆ-A‰9Ð967,693ˆÐ 9/-´!T" ˆ-A967693 ˆ-A 9ÐTOTALˆÐ  #°# Ð$€€3,417,646ˆÐ #°$  Ðâ âÐ $¨$ Ðà  àà ` àThe€City€sought€to€have€the€trial€court€determine€thatÏâ âthe€Contract€was€òòultra€viresóó€or€as€an€alternative€that€theÐ ð  ÐContract€did€not€contain€a€termination€clause€and€consequently€itÏwas€a€Contract€in€perpetuity€and€therefore€against€public€policy.€ÏIf€the€trial€court€so€found,€then€the€City€would€be€able€toÏterminate€the€Contract,€which€was€it€ultimate€goal€so€that€moreÏmonies€would€flow€into€its€coffers€under€the€statutory€divisionÏof€the€second€one„half€of€the€tax€proceeds.Ìà@\ \ ìàB.€€THE€CAPITAL€OUTLAY€NOTESˆÌà  àà ` àBeginning€in€1989,€Bradley€County€issued€Capital€OutlayÏNotes€for€educational€purposes€pursuant€to€T.C.A.€9„21„101,€òòetÐ  À Ðseqóó.€the€Local€Government€Public€Obligations€Law.€Each€of€theÐ °P ÐNotes€were€issued€pursuant€to€resolutions€of€Bradley€CountyÏCommission.€In€each€resolution,€Bradley€County€ð ðpledged€itsÏtaxing€power€as€to€all€taxable€property€in€Bradley€County,ÏTennessee€for€the€purpose€of€providing€funds€for€the€payment€ofÏthe€principal€and€interest€on€the€notes.ððÌÔ*fƒ~GSd d½$$` $$|G}°(#°(#fÔÔ,‹dd ÔÔ," dd ÔÔ,Í$$ÔÔ+  ÔÐ $  (@( €€„„$ÐDATEÐ ')¤)" „„'ÐPURPOSEÐ ')¤*" „„'ÐAMOUNTÐ #)¤+"  #Ð2/20/89Ð  `*!, ÐValley€View€School€ProjectÐ  `*!- Ð$€€€262,000ˆÐ  `*!. Ð9/18/89Ð  ¼+\"/ ÐVarious€School€ProjectsÐ 9/ ¼+\"0 €„A500000‰€„A‰9Ð500,000ˆÐ 9/-¼+\"1 €„A500000 €„A 9Ð1/25/91Ð  -¸#2 ÐSchool€Capital€ProjectsÐ 9/ -¸#3 `ã&A750000‰`ã&A‰9Ð750,000ˆÐ 9/--¸#4 `ã&A750000 `ã&A 9Ð9/01/92Ð  t.%5 ÐSchool€BusesÐ 9/ t.%6 çø@102000‰çø@‰9Ð102,000ˆÐ 9/-t.%7 çø@102000 çø@ 9Ð2/26/93Ð  Ð/p&8 ÐSchool€Capital€ProjectsÐ 9/ Ð/p&9 °¦'A775000‰°¦'A‰9Ð775,000ˆÐ 9/-Ð/p&: °¦'A775000 °¦'A 9Ð6/29/93Ð  ,1Ì'; ÐSchool€Capital€ProjectsÐ :0 ,1Ì'< ð³JA3500000‰ð³JA‰:Ð3,500,000ˆÐ :0.,1Ì'= ð³JA3500000 ð³JA :Ð12/05/94Ð  ˆ2()> ÐSchool€Capital€projectsÐ 9/ ˆ2()? €O"A600000‰€O"A‰9Ð600,000ˆÐ 9/-ˆ2()@ €O"A600000 €O"A 9ÐÐ  ä3„*A ÐTOTALÐ  ä3„*B Ð$€6,489,000ˆÐ ä3„*C  ÐÌà  àà ` àBradley€County€repaid€the€Notes€from€tax€revenuesÏcollected€on€all€property€in€Bradley€County,€including€propertyÐ Œ9,0I Ðinside€the€corporate€limits€of€the€City.€€None€of€the€proceeds€ofÏthe€Notes€was€designated€by€Bradley€County€for€the€use€of€theÏschools€operated€by€the€City.€Ìà  àà ` àT.C.A.€49„3„1001,€òòet€seq.óó,€grants€counties€theÐ  @ Ðauthority€to€issue€bonds€for€educational€purposes.€€From€theÏproceeds€of€any€borrowing€for€school€purposes,€T.C.A.€49„3„¼1001(b)(1)€requires€the€trustee€of€Bradley€County€to€pay€over€toÏthe€City€the€amount€of€funds€in€the€same€ratio€as€the€averageÏdaily€attendance€between€the€Cityððs€school€system€and€the€BradleyÏCounty€School€System.€€During€the€years€in€which€the€Notes€wereÏissued€by€Bradley€County,€the€applicable€average€daily€attendanceÏof€students€in€the€Cityððs€School€System€as€a€percentage€of€theÏtotal€enrollment€of€students€in€Bradley€County€was€as€follows:ÌÔ*}ƒ€GwÅ d Sd‹dd " dd Í$$~G°(#°(#}ÔÔ,ÔÔ,ÀÔÔ,ÁÔÔ+  ÔÐ 0& Ð p €€‚‚ƒƒ„€„……0Ðò òADA€€PERCENTAGEó óÐ OE-Ð p"€   G €€‚‚ƒƒ„€„OÐò òYearó óÐ 4*°!P "€G „„4ÐÓ  ÓCityÐ 4*°!P!#G „„4ÐÓ  ÓCountyÐ :0*°!P"#   G ‚‚:Ð1986„87Ð +!"0#3G +Ð32.48%Ð +!"0$3G +Ð67.52%Ð 5+%"0%3 0 G ‚‚5Ð1987„88Ð +!ˆ#(&3G +Ð31.81%Ð +!ˆ#('3G +Ð68.19%Ð 5+%ˆ#((3 0 G ‚‚5Ð1988„89Ð +!€$ )3G +Ð32.27%Ð +!€$ *3G +Ð67.73%Ð 5+%€$ +3 0 G ‚‚5Ð1989„90Ð +!x%,3G +Ð32.34%Ð +!x%-3G +Ð67.66%Ð 5+%x%.3 0 G ‚‚5Ð1990„91Ð +!p&/3G +Ð32.33%Ð +!p&03G +Ð67.67%Ð 5+%p&13 0 G ‚‚5Ð1991„92Ð +!h'23G +Ð32.90%Ð +!h'33G +Ð67.10%Ð 5+%h'43 0 G ‚‚5Ð1992„93Ð +!`(53G +Ð32.99%Ð +!`(63G +Ð67.01%Ð 5+%`(73 0 G ‚‚5Ð1993„94Ð +!X)ø83G +Ð33.62%Ð +!X)ø93G +Ð66.38%Ð 5+%X)ø:3 0 G ‚‚5Ð1994„95Ð +!P*ð ;3G +Ð33.61%Ð +!P*ð <3G +Ð66.39%Ð 5+%P*ð =3 0 G ‚‚5Ð1995„96Ð +!H+è!>3G +Ð33.98%Ð +!H+è!?3G +Ð66.02%Ð5+)H+è!@3 0 G 5ÐÌÓ Óà  àà ` àThe€City€contended€that€it€was€entitled€to€$2,128.995,Ïwhich€is€its€share€of€the€funds€based€on€the€ADA€in€its€schools.ÌÔ*wƒ‚Gƒrd Å dÀÁ€G°(#°(#wÔÔ,Ï$$ÔÔ,'$$ÔÔ,û$$ÔÔ,F$$ÔÔ,S$$ÔÔ+  ÔÐ ," €2 )H €€‚‚ƒƒ„„,ÐYEARÐ '€2 )I" „„'ÐGROSS€AMOUNTÐ +!€2 )J" „„……+ÐADA€PERCENTAGEÐ * €2 )K" „„*ÐCITYððS€SHAREÐ 4*€2 )L"  ‚‚ƒƒ‹‹4ÐÐ %H3è)M ‹‹%ÐÐ .$H3è)N „„‹‹.ÐCITYÐ 7-H3è)O" „„‹‹7ÐCOUNTYÐ .$H3è)P" ‹‹.ÐÐ (H3è)Q  (Ð1987„88Ð  t4+R Ð$€€€262,000Ð  t4+S Ð31.81%Ð  t4+T Ð68.19%Ð  t4+U Ð$€83,342Ð  t4+V Ð1988„89Ð 9/ Ð5p,W €„A500000‰€„A‰9Ð500,000Ð 9/-Ð5p,X €„A500000 €„A 9Ð32.27%Ð  Ð5p,Y Ð67.73%Ð 9/ Ð5p,Z 0²A161350‰0²A‰9Ð161,350Ð 9/-Ð5p,[ 0²A161350 0²A 9Ð1989„90Ð 9/ ,7Ì-\ `ã&A750000‰`ã&A‰9Ð750,000Ð 9/-,7Ì-] `ã&A750000 `ã&A 9Ð32.34%Ð  ,7Ì-^ Ð67.66%Ð 9/ ,7Ì-_ °› A242550‰°› A‰9Ð242,550Ð 9/-,7Ì-` °› A242550 °› A 9Ð1990„91Ð 9/ ˆ8(/a çø@102000‰çø@‰9Ð102,000Ð 9/-ˆ8(/b çø@102000 çø@ 9Ð32.33%Ð  ˆ8(/c Ð67.67%Ð 8. ˆ8(/d Àbà@33558‰Àbà@‰8Ð33,558Ð 8.,ˆ8(/e Àbà@33558 Àbà@ 8Ð1991„92Ð :0 ä9„0f ÎNPA4275000‰ÎNPA‰:Ð4,275,000Ð :0.ä9„0g ÎNPA4275000 ÎNPA :Ð32.90%Ð  ä9„0h Ð67.10%Ð :0 ä9„0i  v5A1406475‰ v5A‰:Ð1,406,475Ð :0.ä9„0j  v5A1406475  v5A :Ð1992„93Ð 9/ Œ d €O"A600000‰€O"A‰9Ð600,000Ð 9/-Œ d €O"A600000 €O"A 9Ð32.99%Ð  Œ d Ð67.01%Ð 9/ Œ d ÀŸA201720‰ÀŸA‰9Ð201,720Ð 9/-Œ d ÀŸA201720 ÀŸA 9ÐTOTALSÐ  è À Ð$€6,489,000Ð  è À ÐÐ  è À ÐÐ  è À  Ð$€2,128,995Ð è À   ÐÌÌ€€ÌÓ Óà@¨ ¨ ìàII.€€HOLDING€OF€THE€TRIAL€COURTˆÌà  àà ` àBoth€parties€filed€motions€for€summary€judgments€basedÏupon€the€facts€stated€above€and€their€respective€theories.€ÏChancellor€Earl€H.€Henley,€sitting€by€interchange,€found€inÏregard€to€the€declaratory€judgment€portion€of€the€complaint€thatÏBradley€Countyððs€motion€for€summary€judgment€should€be€granted.€ÏThe€trial€court€found€that€the€Contract€was€not€òòultra€viresóó.€Ð €X ÐMoreover,€Chancellor€Henley€declared€that€the€Contract€was€not€aÏContract€in€perpetuity€and€that€paragraph€3€of€the€Contract€datedÏMay€10,€1967,€set€a€specific€time€or€event€that€triggeredÏtermination€of€the€Contract€and€the€1972€Amendment.€€Accordingly,Ïthe€Contract€was€not€terminable€by€the€City€and€should€remain€inÏfull€force€and€effect€according€to€the€Contractððs€terms.Ìà  àà ` àAs€to€the€money€judgment€portion€of€the€complaint,ÏChancellor€Henley€found€that€the€Cityððs€motion€for€summaryÏjudgment€should€be€granted.€€He€entered€a€judgment€in€favor€ofÏthe€City€against€Bradley€County€in€the€amount€of€$2,128,995.€ÏThis€amount€was€the€Cityððs€òòpro€rataóó€share€of€the€aggregate€amountÐ @/%6 Ðof€Notes€issued€by€Bradley€County€for€educational€purposes.Ìà  àà ` àThe€City€appealed€the€portion€of€the€judgment€grantingÏBradley€Countyððs€motion€for€summary€judgment€concerning€theÏContract€and€the€Amendment.€€Bradley€County€appealed€the€portionÏâ âof€the€final€judgment€denying€Bradley€Countyððs€motion€to€dismissÐ  8x.B Ðand€granting€the€Cityððs€motion€for€summary€judgment€on€the€moneyÏjudgment€portion€of€the€Complaint.Ìâ âÔ& @ Ôà@$ìàIII.€€ISSUESˆÌà  àà ` àEach€party€presents€one€main€issue€with€many€sub„issuesÏfor€our€consideration.Ô'@)GÔÌà  àà ` àThe€City€primarily€contends€that€the€trial€judge€was€inÏerror€in€holding€that€the€Contract€and€its€subsequent€AmendmentÏconcerning€the€disposition€of€a€portion€of€the€Local€Option€SalesÏTax€contained€a€specific€time€or€event€that€triggered€terminationÏof€the€Contract;€therefore,€the€Contract€was€not€in€perpetuityÏand€terminable€by€the€City.Ìà  àà ` àBradley€County,€however,€claims€that€the€ChancellorÏHenley€was€in€error€in€his€granting€the€Cityððs€Motion€for€SummaryÏJudgment€as€to€the€money€judgment€portion€of€the€Complaint€and€inÏentering€a€judgment€awarding€the€City€its€òòpro€rataóó€shareÐ €% $ Ð($2,128,995)€of€the€aggregate€amount€of€the€Notes€issued€byÏBradley€County€for€educational€purposes.ÌÌà@ˆˆìàIV.€€LAW€AND€DISCUSSIONˆÌÔ% €„ Ôà  àà ` àBoth€of€the€awards€by€the€Chancellor€in€this€matterÏwere€based€on€motions€for€summary€judgment.€Since€a€motion€forÏsummary€judgment€involves€only€a€question€of€law,€no€presumptionÏof€correctness€attaches€to€the€Chancellorððs€decision.€OurÏstandard€of€review€of€a€trial€court's€grant€of€summary€judgmentÏis€well-settled:€€Ð Ð9p0> ÐÓ XÓÓ XÓÓÓTenn.R.Civ.P.€56.03€provides€that€summary€judgment€isÏonly€appropriate€where:€(1)€there€is€no€genuine€issueÏwith€regard€to€the€material€facts€relevant€to€the€claimÏor€defense€contained€in€the€motion,€òòByrd€v.€Hallóó,€847Ð ¸ X ÐS.W.2d€208,€210€(Tenn.€1993);€and€(2)€the€moving€partyÏis€entitled€to€a€judgment€as€a€matter€of€law€on€theÏundisputed€facts.€òòAnderson€v.€Standard€Register€Co.óó,Ð ° Ð857€S.W.2d€555,€559€(Tenn.€1993).€The€moving€party€hasÏthe€burden€of€proving€that€its€motion€satisfies€theseÏrequirements.€òòDownen€v.€Allstate€Ins.€Co.óó,€811€S.W.2dÐ h  Ð523,€524€(Tenn.€1991).€€When€the€party€seeking€summaryÏjudgment€makes€a€properly€supported€motion,€the€burdenÏshifts€to€the€nonmoving€party€to€set€forth€specificÏfacts€establishing€the€existence€of€disputed,€materialÏÔ& ° Ôfacts€which€must€be€resolved€by€the€trier€of€fact.ÏòòByrdóó,€847€S.W.2d€at€215.€€Ð ¸  ÐÓ XÓÓ XÓÌòòNelson€v.€Martinóó,€958€S.W.2d€643,€646„647€(Tenn.1997).Ô'°PäOԀР8Ø ÐÌÓÓà  àà ` àWe€shall€view€the€record€in€this€matter€in€the€light€ofÏthose€requirements.ÌÔ% €… ÔÔ% €† ÔÔ& Ð Ôà@¬¬ìàA.€€The€Contract€and€Amendment€were€òòUltra€Vires.óóˆÐ  ¨ ÐÔ% €‡ Ôà  àà ` àThe€first€sub„issue€proffered€by€the€City€is€that€theÏContract€and€Amendment€are€òòultra€viresóó€because€they€wereÐ ¸$X# Ðauthorized€byÔ'Ð kQÔ€Resolution€and€not€Ordinance€as€required€by€theÏCityððs€Charter€and€were€not€adopted€in€accordance€with€theÏprovisions€of€the€Charter.€Ìà  àà ` àMcQuillin€Mun.€Corp.€ðð€15.01,€Definitions€(3rd€Ed.)Ïp.54,€defines€the€term€ð ðordinanceðð€as€designating€ð ða€local€law€ofÏa€municipal€corporation,€duly€enacted€by€the€proper€authorities,Ïprescribing€general,€uniform,€and€permanent€rules€of€conduct,Ïrelating€to€the€corporate€affairs€of€the€municipality...TheÏpassage€of€an€ordinance€is,€of€course,€a€legislative€act,€aÏlegislative€function,€and€equivalent€to€legislative€action.ðð€€AnÏâ âordinance€prescribes€some€permanent€rule€of€conduct€orÐ x7.; Ðgovernment,€to€continue€in€force€until€the€ordinance€isÏrepealed.׃ˆ×Ý ƒK—Ýò òòòÚ  Ú5Ú  Úó óóóÝ  Ý×  ×Ð ð  Ðâ âà  àà ` àA€resolution€can€be€any€type€of€non„legislative€actionÏand€in€effect€encompasses€all€actions€of€the€municipal€body€otherÏthan€ordinances.€It€deals€with€matters€of€a€special€or€temporaryÏcharacter€and€is€simply€an€expression€of€opinion€or€mind€orÏpolicy€concerning€some€particular€item€of€business€coming€withinÏthe€legislative€bodyððs€official€cognizance,€ordinarilyÏministerial€in€character€and€relating€to€the€administrativeÏbusiness€of€the€municipality.׃‰ ×Ý ƒK—Ýò òòòÚ  Ú6Ú  Úó óóóÝ  Ý×  ׀Р  Ðà  àà ` àResolutions€need€not€be,€in€the€absence€of€some€expressÏrequirement,€in€any€set€or€particular€form.€€òòJulian€v.€Mayor,Ð °P ÐCouncilmen€&€Citizens€of€Liberty€City€of€Libertyóó,€391€S.W.2d€864Ð @à Ð(Mo.€1965);€McQuillin€Mun.€Corp.€ðð€15.08,€Nature,€Requisites€andÏOperation€of€Municipal€Ordinances,€(3rd€Ed.).€A€resolution,Ïparticularly€when€used€to€express€a€ministerial€act,€need€notÏpartake€of€any€definite€form€and€need€not€be€a€writtenÏinstrument.€€òòSteward€v.€Rustóó,€221€Ark.€286,€252€S.W.2d€816Ð '°& Ð(1952).ÌÓÓÓ €ÓÓ XÓÓ XÓà ` à"Under€Tennessee€law,€a€municipal€action€may€beÏdeclared€òòultra€viresóó€for€either€of€two€reasons:€(1)Ð ˆ,(#- Ðbecause€the€action€was€wholly€outside€the€scope€of€theÏcity's€authority€under€its€charter€or€a€statute,€or€(2)Ïbecause€the€action€was€not€undertaken€consistent€withÏthe€mandatory€provisions€of€its€charter€or€a€statute."ÌÓ €ÓÓ XÓÓ XÓÌòòCity€of€Lebanon€v.€Bairdóó,€756€S.W.2d€236,€241€(Tenn.€1988).Ð d2)5 ÐÐ ô3”*7 ÐÓÓà  àà ` àWe€have€conducted€an€exhaustive€review€of€the€CharterÏas€it€was€in€1967€and€1972.׃Š×Ý ƒK—Ýò òòòÚ  Ú7Ú  Úó óóóÝ  Ý×  ×€The€Charter€is€totally€silent€as€toÐ ð  Ðthe€method€of€passing€a€resolution€and€as€to€the€power€toÏcontract.׃‹è×Ý ƒK—Ýò òòòÚ  Ú8Ú  Úó óóóÝ  Ý×  ×Ð ° Ðà  àà ` àMoreover,€19€Tenn.€Juris.,€òòMunicipal€Corporations,óó€ððÐ 0Ð  Ð70,€states€the€following:ÌÓÓÓ XÓÓ XÓà ` àIn€determining€the€extent€of€the€power€of€aÏmunicipal€corporation€to€make€contracts,€and€inÏascertaining€the€mode€in€which€the€power€is€to€beÏexercised,€the€importance€of€a€careful€study€of€theÏcharter€or€incorporating€act€and€of€the€generalÏlegislation€of€the€state€on€the€subject,€if€there€beÏany,€cannot€be€too€strongly€urged.€€Where€there€areÏexpress€provisions€on€the€subject,€these€will,€ofÏcourse,€measure,€as€far€as€they€extend,€the€authorityÏof€the€corporation.€€The€power€to€make€contracts,€andÏto€sue€and€be€sued€thereon,€is€usually€conferred€inÏgeneral€terms€in€the€incorporating€act.€€But€where€theÏpower€is€conferred€in€this€manner,€it€is€not€to€beÏconstrued€as€authorizing€the€making€of€contracts€of€allÏdescriptions,€but€only€such€as€are€necessary€and€usual,Ïfit€and€proper,€to€enable€the€corporation€to€secure€orÏto€carry€into€effect€the€purposes€for€which€it€wasÏcreated;€and€the€extent€of€the€power€will€depend€uponÏthe€other€provisions€of€the€charter€prescribing€theÏmatters€in€respect€of€which€the€corporation€isÏauthorized€to€act.€€To€the€extent€necessary€to€executeÏthe€special€powers€and€functions€with€which€it€isÐ H&è% Ðendowed€by€its€charter,€there€is,€indeed,€an€implied€orÏincidental€authority€to€contract€obligations,€and€toÏsue€and€be€sued€in€the€corporate€name.׃×Ý ƒK—Ýò òòòÚ  Ú9Ú  Úó óóóÝ  Ý×  ×Ð ð  ÐÌÓÓÓ XÓÓ XÓà  àà ` àThe€general€rule€is€that€where€a€charter€commits€theÏdecision€of€a€matter€to€the€council€or€legislative€body€alone,Ïand€is€silent€as€to€the€mode€of€its€exercise,€the€decision€may€beÏevidenced€by€resolution.€€òòEichenlaub€v.€City€of€St.€Josephóó,€113Ð À`  ÐMo.€395,€21€S.€W.€8€(1893);€€òòKeenan€&€Wade€v.€City€of€Trentonóó,Ð Pð  Ð130€Tenn.€71,€168€S.W.€1053€(1914).€€The€rule€unquestionably€isÏapplicable€to€the€performance€of€a€ministerial€act€orÏadministrative€business€of€a€municipality.€€If€there€is€notÏgeneral€provision€a€charter€outlining€what€must€be€done€byÏordinance,€and€the€charter€does€provide€that€some€particularÏthings€shall€be€done€by€ordinance,€the€implication€is€thatÏmatters€which€are€not€specifically€required€to€be€dealt€with€byÏordinance€may€be€dealt€with€otherwise.׃Žè×Ý ƒK—Ýò òòòÚ  Ú10Ú  Úó óóóÝ  Ý×  ׀РРp Ðà  àà ` àUnder€the€facts€of€this€case,€the€municipal€action€wasÏnot€outside€the€scope€of€the€Cityððs€authority€because€T.C.A.€67„¼6„712(a)(2)(C)€provides€that€a€county€and€city€may€contract€toÏprovide€for€other€distributions€of€the€one„half€of€the€proceeds,Ïwhich€is€not€allocated€to€school€purposes.€€Since€the€Charter€wasÏsilent€as€to€the€contracting€power€of€the€City,€but€was€specificÏin€other€instances,€we€deduce€that€the€Cityððs€mayor€had€theÏauthority€to€enter€into€the€Contract€with€Bradley€County,€sinceÏit€was€for€a€system€of€free€schools€and€at€that€time€was€in€theÏCityððs€best€interest.€€19€Tenn.€Juris.,€òòMunicipal€Corporations,óó€ñ&ñÐ 2 (4 Ðñ&ñðð€89€(1985)Ô‡ &RV &X X¶SÔ.€€Ô#† X¶SX & &RV«k#ÔWe€find€no€merit€in€the€City€of€ClevelandððsÐ `  Ðassertion€that€the€Contract€is€òòultra€viresóó.Ð ð  Ðà  àà ` àSecondly,€the€City€argues€that€if€the€Contract€is€foundÏnot€to€beòò€ultra€viresóó€then€the€term€of€the€Contract€is€inÐ  @ Ðperpetuity€for€there€is€no€Ô% ‡ ÔterminationÔ%†8mÔ€clause€in€the€Contract.€ÏBradley€County€takes€the€position€that€even€if€the€ContactÏbetween€the€City€and€Bradley€County€contains€no€terminationÏprovision,€then€the€contract€between€Bradley€County€and€the€StateÏdoes€and€it€was€incorporated€into€the€Contract€between€BradleyÏCounty€and€the€City.€€We€do€not€need€to€address€that€issue,Ïhowever,€because€we€are€in€agreement€with€the€trial€court€thatÏparagraph€3€of€the€Contract€contains€the€Contractððs€terminationÏprovisions.€€Paragraph€3€of€the€Contract€provides€that€when€theÏaverage€daily€attendance€of€children€in€the€two€school€systemsÏreaches€fifty€percent€for€each€system€then€the€distribution€ofÏthe€proceeds€would€revert€back€to€the€division€provided€in€theÏCode.€The€Contract€contains€no€provision€for€a€continuation€ofÏthe€division€of€proceeds€after€the€point€that€the€ADA€equals€50%.€ÏThat€is,€if€the€ADA€at€the€Cityððs€schools€the€year€after€the€50„¼50€year€go€to€60%,€the€City€does€not€receive€60%€of€the€secondÏhalf€of€the€tax€proceeds.€There€is€no€further€provision€in€theÏContract€for€the€Contract€to€continue€in€effect€in€any€manner.€ÏAt€this€point,€in€order€to€deviate€from€the€Code€provisions,€aÏnew€contract€would€have€to€be€negotiated.€€€We€find€that€theÏChancellor€was€correct€in€his€holding€that€paragraph€3€was€theÏContractððs€termination€clause.€€Ìà  àà ` àThirdly,€the€City€argues€that€the€trial€courtððsÏdecision€is€against€public€policy€in€that€future€city€councilÏmembers€would€be€tied€to€a€contract€relating€to€governmentÏmatters.€€In€support€of€its€position€the€City€quotes€fromÐ Ð9p0> ÐòòShelbyville€v.€State€ex€rel.€Bedford€Countyóó,€220€Tenn.€197,€415Ð `  ÐS.W.2d€139,€145€(1967)€as€follows:ÌÓÓÓ XÓÓ XÓà ` àThus,€where€the€contract€involved€relates€toÏgovernmental€or€legislative€functions€of€the€counsel,Ïor€involves€a€matter€of€discretion€to€be€exercised€byÏthe€council€unless€the€statute€conferring€power€toÏcontract€clearly€authorizes€the€council€to€make€aÏcontract€extending€beyond€its€own€term,€no€power€of€theÏcouncil€so€to€do€exists.ÌÓ XÓÓ XÓÌÓÓà  àà ` àWe€do€not€agree,€however,€because€our€TennesseeÏLegislature€was€the€empowering€authority€which€granted€the€rightÏto€contract€one„half€of€the€proceeds€of€the€local€tax€revenues.€ÏThe€Tennessee€legislature€also€enacted€T.C.A.€7-51-903€pertainingÏto€long-term€contracts,€which€provides:ÌÓÓÓ XÓÓ XÓExcept€as€otherwise€authorized€or€provided€by€law,Ïmunicipalities€are€hereby€authorized€to€enter€intoÏlong-term€contracts€for€such€period€or€duration€as€theÏmunicipality€may€determine€for€any€purpose€for€whichÏshort-term€contracts€not€extending€beyond€the€term€ofÏthe€members€of€the€governing€body€could€be€entered;Ïprovided,€that€the€provisions€of€ðð€7-51-902€shallÏgovern€the€periods€or€terms€of€contracts,€leases,€andÏlease-purchase€agreements€with€respect€to€capitalÏimprovement€property.€ÌÌÓÓÓ XÓÓ XÓà  àà ` àOur€Supreme€Court€in€1985€addressed€this€issue€inÏòòWashington€County€Board€of€Education€v.€MarketAmericaóó,€693€S.W.2dÐ ø*˜!+ Ð344€(Tenn.€1985).€€The€Cityððs€argument€is€basically€the€same€asÏwas€that€of€the€plaintiff€in€òòWashington€County€Board€ofÐ .¸$/ ÐEducationóó.€€Justice€Drowota€opined:€Ð ¨/H&1 ÐÓÓÓ XÓÓ XÓà ` àAfter€carefully€considering€the€respectiveÏarguments€of€counsel€and€the€relevant€legalÏauthorities,€this€Court€is€of€the€opinion€that€theÏcontract€entered€into€between€MarketAmerica,€Inc.€andÏthe€Washington€County€Board€of€Education€is€valid€andÏbinding€upon€both€parties.€Because€of€the€importance€ofÏthe€issues€in€this€case€to€local€governments,€we€areÏcompelled€to€elaborate€on€our€reasons€for€thisÏconclusion.€Ð 9¨/= Ð*€*€*Ìà ` àPlaintiff's€argument€that€Chapter€186€of€theÏPublic€Acts€of€1983€acknowledged€that€counties€wereÏwithout€authority€to€enter€into€long-term€contractsÏprior€to€that€legislation€is€not€supported€by€theÏlegislative€history.€Senator€Cohen€and€RepresentativeÏBurnett,€the€Senate€and€House€sponsors€of€the€bill,Ïindicated€that€the€bill€"only€clarifies€what€citiesÏcould€always€do."€One€sponsor€further€stated€that€theÏlegislation€was€intended€to€clarify€the€law€in€thisÏarea€because€an€opinion€of€the€Attorney€General€hadÏsuggested€that€counties€lacked€the€capacity€to€enterÏinto€contracts€requiring€payments€beyond€the€currentÏfiscal€year.€The€new€legislation€and€the€debateÏconcerning€it€illustrates€that€the€legislature€neverÏintended€that€Chapter€2€of€Title€49€serve€as€aÏlimitation€upon€the€authority€of€counties€to€enter€intoÏlong-term€contracts.ÌÓ XÓÓ XÓòòÓÓWashington€County€Board€of€Educationóó,€at€348„349.€€We€also€findÐ   Ðthat€a€valid€Contract€exists€between€the€City€and€Bradley€County.€ÏThe€City€having€received€the€benefit€of€its€bargain€in€the€earlyÏyears€of€the€Contract€period,€is€obligated€to€honor€its€ContractÏwith€Bradley€County€during€the€period€when€Bradley€County€isÏreceiving€its€benefit.€€à h àThe€Cityððs€argument€falls€far€short€ofÐ Ð p Ðconvincing€us€of€any€merit€in€its€position€on€this€issue.Ìà  àà ` àFifthly,€the€City€argues€that€since€Article€20€of€theÏCharter€limits€the€power€of€the€City€to€grant€a€franchise€to€onlyÏ20€years€that€therefore€the€Contract€at€issue€here€is€void.€€ByÏits€own€wording,€Article€20€deals€specifically€with€franchisesÏand€not€to€the€disbursement€of€the€local€tax€revenues€at€issueÏhere.€€Again,€we€find€no€merit€in€the€Cityððs€arguments€on€theÏContract€interpretation€portion€of€this€matter€and€affirm€theÏChancellorððs€decision€on€this€issue€in€toto.Ìà@Ø Ø ìàB.€€AFFIRMATIVE€DEFENSES€FOR€THE€MONEY€DEBTˆÌà  àà ` àAt€the€outset€of€our€discussion€we€will€address€BradleyÏCountyððs€affirmative€defenses€that€the€Cityððs€complaint€should€beÏdismissed€because€(1)€the€trial€court€did€not€have€jurisdictionÐ Ð9p0> Ðbecause€of€the€Cityððs€failure€to€file€a€petition€for€writ€ofÏcertiorari,€and,€(2)€because€the€City€failed€to€make€all€personsÏwho€have€or€claim€any€interest€parties€of€this€proceeding;€and,Ï(3)€the€statute€of€limitations€codified€at€T.C.A.€28„3„109Ïmandates€the€dismissal€of€the€declaratory€judgment€action€andÏclaims€on€any€capital€outlay€notes€issued€before€1991.Ìà@tt)ìà1.ˆÌà  àà ` àWe€will€first€address€the€issue€of€the€Cityððs€filing€aÏdeclaratory€judgment€rather€than€a€writ€of€certiorari.€€In€òòFallinÐ   Ðv.€Knox€County€Board€of€Commissionersóó,€656€S.W.2d€338€(Tenn.1983)Ð 0 Ðthe€Supreme€Court€held€that€T.C.A.€27„9„101,€òòet€seq.óó,€is€notÐ  À Ðapplicable€unless€there€is€a€judicial€or€quasi€judicialÏdetermination€by€the€governmental€board€involved.€The€court,Ïtreating€the€issue€before€it€as€one€for€declaratory€judgment,Ïquoted€with€approval€from€òòHoldredge€v.€City€of€Clevelandóó,€218Ð `"  ÐTenn.€239,€402€S.W.2d€709€(1966)€as€follows:ÌÓÓÓ XÓÓ XÓà ` àThe€remedy€by€certiorari€provided€in€T.C.A.€27„¼901,€òòet€seqóó.,€ð ðwas€intended€to€have€application€only€inÐ Ø'x' Ða€review€of€an€order€or€judgment€rendered€after€aÏhearing€before€a€board€or€commission.ðð€€òòStockton€v.Ð h) ) ÐMorris€&€Pierceóó,€172€Tenn.€197,€110€S.W.2d€480€(1927).Ð 0*Ð * Ð402€S.W.2d€at€712.Ìà ` àWe€are€convinced€the€validity€of€the€ordinanceÏamending€the€zoning€ordinance€may€be€tested€under€ourÏDeclaratory€Judgment€Act€and€that€certiorari€is€not€theÏexclusive€remedy.€402€S.W.2d€at€713„14.ÌÓ XÓÓ XÓÌòòFallinóó,€at€p.€341„342.Ð 2 (4 ÐÌÓÓà  àà ` àThe€issues€before€us€here€are€not€judicial€or€evenÏquasi€judicial€determinations€and€therefore,€T.C.A.€27„9„101,€òòetÐ °6P-: Ðseq.óó,€does€not€apply.€€Ð @8à.< Ðà@tt)ìà2.ˆÌà  àà ` àBradley€County€next€claims€that€all€parties€necessaryÏto€this€suit€are€not€before€this€Court.€€Relying€upon€òòHuntsvilleÐ ° ÐUtility€District€of€Scott€County€v.€General€Trust€Co.óó,€839€S.W.Ð  @ Ð2d€397,€400€(Tenn.App.€1992),€Bradley€County€then€argues€that€theÏComplaint€should€have€been€dismissed€because€all€necessaryÏpersons€were€not€before€the€court.€€We€disagree.€€Ìà  àà ` àAll€of€the€capital€outlay€notes€have€been€repaid€byÏBradley€County,€therefore,€the€Cityððs€Board€of€Education€and€theÏBradley€County€School€Board€are€not€necessary€or€proper€parties.€ÏThe€trustee€of€Bradley€County€is€not€a€party€to€either€theÏcontract€or€the€amendment.€€No€party€is€declaring€that€theÏcapital€outlay€notes€were€improperly€issued€or€that€the€LocalÏPublic€Obligations€Act€is€unconstitutional.€As€in€any€contractÏaction€the€parties€to€the€contract€are€necessary€parties,€and€theÏparties€to€the€contract€and€the€amendment€are€before€the€court.ÏThere€is€no€merit€to€this€argument.Ìà@tt)ìà3.ˆÌà  àà ` àBradley€Countyððs€third€affirmative€defense€pertains€toÏthe€statute€of€limitations€codified€at€T.C.A.€28„3„109.€€ItÏrelies€upon€òòFerguson€v.€Peoples€National€Bank€of€Lafolletteóó,€800Ð à.€%0 ÐS.W.2d€181,€(Tenn.€1990).€€In€this€matter,€however,€€T.C.A.€28„3„¼109€has€no€application€to€either€the€Complaint€for€declaratoryÏjudgment€and/or€the€Complaint€for€money€debt€by€the€City.€òòCity€ofÐ 30*6 ÐMaryville€v.€Blount€Countyóó,€filed€on€January€6,€1993,€anÐ  5À+8 Ðunreported€opinion€of€our€Court,€held€that€a€municipality€acts€asÏan€arm€of€the€state€and€is€exempt€from€the€statute€of€limitationsÏwhen€it€seeks€to€recover€local€education€funding€which€shouldÐ Ð9p0> Ðhave€been€allocated€to€it€pursuant€to€state€educationÏlegislation.€€Bradley€Countyððs€argument€on€this€issue€also€fails.ÌÔ& @ Ôà@LLìàC.€€CAPITAL€OUTLAY€NOTESˆÌà  àà ` àBradley€County€denies€that€it€should€share€the€proceedsÏof€the€Capital€Outlay€Notes,€which€were€issued€for€educationalÔ'@ΔÔÏpurposes€and€declares€that€summary€judgment€is€inappropriate.ÏBradley€County€claims€that€the€Notes€were€issued€pursuant€to€theÏLocal€Government€Public€Obligations€Act,׃×Ý ƒK—Ýò òòòÚ  Ú11Ú  Úó óóóÝ  Ý×  ×€which€does€not€requireÐ p Ða€sharing€of€the€proceeds.Ìà  àà ` àIts€argument€is€predicated€upon€three€cases:€(1)€òòGuffeeÐ  À Ðv.€Crockettóó,€315€S.W.2d€646€(Tenn.€1958);€(2)€òòBoard€of€EducationÐ °P Ðof€Memphis€City€Schools€v.€Shelby€Countyóó,€207€Tenn.€330,€339Ð @à ÐS.W.2d€569€(1960);€and,€(3)€òòPhillips€v.€Anderson€County,Ð Ð p ÐTennesseeóó,€698€S.W.2d€76€(Tenn.App.€1985).Ð `"  Ðà  àà ` àBradley€County€avers€that€the€trial€courtððs€relianceÏupon€Guffee€was€misplaced€in€that€it€only€dealt€with€an€intra„¼statutory€interpretation€of€what€was€T.C.A.€49„701€(now€T.C.A.Ï49„3„1001,€òòet€seqóó.)€dealing€with€the€issuance€of€school€bonds.€Ð 0*Ð * ÐRather,€it€argues€that€the€issue€before€us€is€the€inter„statutoryÏinterpretation€between€two€separate€statutes€„€the€LocalÏGovernment€Public€Obligation€Act׃‘X×Ý ƒK—Ýò òòòÚ  Ú12Ú  Úó óóóÝ  Ý×  ×€and€the€School€Bond€Act.׃’è×Ý ƒK—Ýò òòòÚ  Ú13Ú  Úó óóóÝ  Ý×  ׀Рà.€%0 Ðà  àòòà ` àGuffeeóó€was€decided€in€1958€prior€to€the€adoption€of€theÐ 2 (4 ÐLocal€Government€Public€Obligation€Act€in€1986.€€€Moreover,€òòBoardÐ 30*6 Ðof€Education€of€Memphis€City€Schoolsóó€and€òòPhillips€óówere€alsoÐ `  Ðdecided€before€the€adoption€of€the€Local€Government€PublicÏObligation€Act.€€Therefore,€the€court€in€those€cases€did€not€takeÏthe€School€Bond€Act€into€consideration€in€its€determination€onÏany€of€the€cases.€Ìà  àà ` àWe€find€that€there€is€no€conflict€between€the€LocalÏGovernment€Public€Obligation€Act€of€1986€and€the€School€Bond€ActÏand€the€cases€cited€by€the€parties.€€€€€€€€€€€€€€€€€€€€€€€€€€€Ìà@ô ô ìàD.€THE€ATTORNEY€GENERALððS€OPINIONSˆÌà  àà ` àLastly,€Bradley€County€argues€that€the€AttorneyÏGeneralððs€Opinions€should€carry€great€weight€with€this€Court€andÏthat€we€should€find€that€Bradley€County€has€no€obligation€toÏshare€the€Notes€proceeds€with€the€City.€€In€òòWashington€CountyÐ Ð p ÐBoard€of€Educationóó,€693€S.W.2d€at€348,€Justice€Drowota,€addressedÐ `"  Ðthe€issue€of€an€opinion€by€the€Attorney€General€to€the€effect:ÌÓ XÓÓ XÓÓÓIt€appears€that€the€present€lawsuit€was€precipitated€inÏpart€by€an€opinion€of€the€Attorney€General€for€theÏState€of€Tennessee€that€concluded€that€the€WashingtonÏCounty€Board€of€Education€was€without€the€necessaryÏauthority€to€enter€into€the€contract€withÏMarketAmerica.€That€opinion,€dated€February€25,€1983,Ïrelied€solely€upon€this€Court's€decision€in€òòBrownóó€andÐ À+`", Ðprevious€opinions€of€the€Attorney€General.€The€AttorneyÏGeneral€observed€that€the€duration€of€the€contract€andÏthe€provision€requiring€documentation€that€futureÏboards€would€be€bound€were€the€principal€deficienciesÏof€the€contract.€Although€opinions€of€the€AttorneyÏGeneral€are€useful€in€advising€parties€as€to€aÏrecommended€course€of€action€and€to€avoid€litigation,Ïthey€are€not€binding€authority€for€legal€conclusions,Ïand€courts€are€not€required€or€obliged€to€follow€them.€ÌÓ XÓÓ XÓÌÓÓà  àà ` àOn€this€point,€we€find€Judge€John€B.€HaglerððsÏâ âMemorandum€Opinion€in€the€òòCity€of€Sweetwater€v.€Monroe€Countyóó,€anÐ x7.; Ðexcellent€review€of€the€Attorney€Generalððs€Opinions,€and€directlyÏto€the€point€in€this€matter.€€Judge€Hagler€stated:Ìâ âÓ €ÓÓ XÓÓ XÓÓÓIn€arguing€that€the€pro€rata€standard€does€not€apply€toÏa€ð ðloan,ðð€Monroe€County€relies€primarily,€andÏreasonably,€on€a€series€of€Attorney€General€OpinionsÏgoing€back€to€1980.€€In€1980,€the€Attorney€GeneralÏopined€that€the€proceeds€of€capital€outlay€notesÏ(issued€under€T.C.A.€5„10„105,€et€seq.,€repealed€inÏ1988)€need€not€be€prorated€even€though€all€taxableÏproperty€in€a€county€was€subject€to€a€tax€to€retire€theÏnotes.€€Op.€Atty.€Gen.€No.€80„290€(June€10,€1980).€ÏRelying€upon€this€opinion,€the€Attorney€General€in€1988Ïopined€that€ð ðgeneral€obligation€bondsðð€issued€pursuantÏto€the€ð ðLocal€Government€Public€Obligations€Act€of€1986Ï(T.C.A.€9„21„101,€et€seq.)€Which€superseded€all€earlierÏstatutes€dealing€with€bonds€and€notes,€are€not€subjectÏto€the€mandated€proration€of€T.C.A.€49„3„1003.€€Op.ÏAtty.€Gen.€No.€88„110€(June€2,€1988).€€Likewise,Ïrelying€on€his€1980€and€1988€opinions,€the€AttorneyÏGeneral€opined€in€1989€and€1993€that€the€proceeds€ofÏcapital€outlay€notes€also€issued€under€the€new€1986Ïstatute€did€not€have€to€be€shared.€€Op.€Atty.€Gen.€No.ÏU89„19€(March€10,€1989);€U03„09€(February€2,€1993).ÌAlthough€opinions€of€the€Attorney€General€do€not€carryÏthe€weight€of€court€opinions,€they€must€be€accordedÏgreat€consideration€not€only€because€of€the€expertiseÏthat€office€develops€in€advising€state€and€localÏgovernments€but€also€because€of€the€reliance€upon€theseÏopinions€by€governmental€authorities.ÌNevertheless,€the€Court€is€forced€to€conclude€that,Ïwhile€the€1980€opinion,€dealing€with€certain€specificÏlanguage€in€the€then„current€ð ðcapital€outlay€notesððÏstatute,€may€have€been€correct,€the€subsequent€opinionsÏin€1988,€1989,€and€1993€are€incorrect.ÌA€short€analysis€of€these€opinions€is€necessary€to€showÏthat€the€Attorney€General€failed,€after€the€1980Ïopinion,€to€take€account€of€specific€language€in€theÏ1986€statute.€€The€Attorney€General€in€1980,€whileÏrecognizing€the€authority€previously€cited€here,€wasÏimpressed€by€the€following€language€in€T.C.A.€5„10„¼501(s)(7),€which,€at€that€time,€governed€the€issuanceÏof€capital€outlay€notes:ÌÓ °XÓÓ °XÓð ðThe€provisions€of€clause€ððoneðð€of€the€firstÏParagraph€and€the€provisions€of€the€secondÏparagraph€of€this€section€(which€related€toÏschool€funding)€shall€be€òòin€addition€to€andÐ 81Ø'5 Ðsupplemental€toóó€all€other€provisions€of€otherÐ 2 (6 Ðlaws€of€the€State€of€Tennessee,€òòprovided€thatÐ È2h)7 Ðwhenever€the€application€of€these€provisionsÏconflicts€with€the€application€of€such€otherÏprovisionsóó,€these€provisions€shall€prevail.ððÐ  5À+: ÐÓ X°ÓÓ X°ÓEmphasis€added.€€This€special€language€convinced€theÏAttorney€General€that€this€ð ðseparate€authorityðð€for€theÏissuance€of€capital€outlay€notes€was€not€subject€to€theÏrequirement€for€allotting€a€portion€of€the€noteÏproceeds€to€municipal€or€special€school€districts€evenÏthough€the€taxable€property€within€such€districts€wereÐ 4:Ô0A Ðsubject€to€the€countyððs€taxing€power.€€Op.€Atty.€Gen.ÏNo.€80„290.€€The€Attorney€General€acknowledged€thatÏthis€ð ðcreates€riskðð€of€double€taxation€within€theÏschool€districts€but€noted€that€double€taxation€itselfÏis€not€unconstitutional€where€it€is€ð ðplain€that€theÏlegislature€intended€such€result.ðð€€òòId.óóÐ H è Ðà ` àHowever,€the€unreported€Court€of€AÔ% €“ ÔppealsððÏdecision,׃”×Ý ƒK—Ýò òòòÚ  Ú14Ú  Úó óóóÝ  Ý×  ×€which€resulted€when€the€parties€to€whom€theÐ <Ü ÐAttorney€General€rendered€the€opinion€brought€an€actionÏfor€Declaratory€Judgment,€declined€to€follow€theÏAttorney€Generalððs€analysis.€€Although€findingÏproration€unnecessary€with€respect€to€capital€outlayÏnotes,€the€court€reached€this€conclusion€only€byÏstriking€down€that€portion€of€the€countyððs€resolutionÏpledging€a€levy€on€all€taxable€property€in€the€county.€ÏThe€Court€was€of€the€opinion€that€the€statute,€whichÏauthorized€the€issue€of€capital€outlay€notes€prohibitedÏthe€county€from€levying€ad€valorem€taxes€for€theÏpayment€of€such€notes.׃•è×Ý ƒK—Ýò òòòÚ  Ú15Ú  Úó óóóÝ  Ý×  ×€€The€upshot€is€that€the€courtÐ Ôt Ðleft€undisturbed€the€principle€that€pro€rata€allocationÏis€necessary€whenever€there€is€a€pledge€to€levy€on€òòallóóÐ d Ðtaxable€property€in€the€county.Ìà ` àFollowing€the€1980€opinion,€the€Attorney€GeneralÏopined€in€1988,€1989,€and€1993€that€the€proceeds€ofÏgeneral€obligation€bonds€and€capital€outlay€notes,Ïissued€under€the€new€Local€Government€PublicÏObligations€Act€of€1986,€T.C.A.€9„21„101€et€seq.,€areÏnot€subject€to€the€pro€rata€distribution€requirementsÏof€T.C.A.€49„23„1003.€€The€Attorney€General€found,€inÏeach€of€the€three€opinions,€that€no€provision€of€theÏnew€Act€requires€òòpro€rataóó€distribution€among€schoolÐ ˜!8  Ðsystems€within€a€county€and€that€T.C.A.€9„21„124,€likeÏthe€earlier€statute€he€construed€in€1980,€provides€thatÏif€the€ð ðprovisions€of€this€law€conflict€with€any€other€Ïprovisions€of€law€or€are€inconsistent€with€any€otherÏprovisions€of€law,€the€provisions€of€this€chapter€shallÏprevail€with€respect€to€all€bonds€and€notes€issuedÏunder€this€chapter.ððÌà ` àUnfortunately,€the€Attorney€General€in€each€ofÏthese€later€opinions€overlooked€another€provision€inÏthe€Local€government€Public€Obligations€Act€of€1986Ïwhich€was€not€in€the€ð ðold€capital€outlay€notesððÏstatute:ÌÓ °XÓÓ °XÓà ¸ à9„21„107.€€Powers€of€LocalÏGovernments./All€local€governments€have€theÏpower€.€.€.to:Ì*******************************************Ì(4)€pledge€the€full€faith,€credit€andÏunlimited€taxing€power€of€the€localÏgovernment€as€to€all€taxable€property€in€theÐ 2 (7 Ðlocal€government€òòor€a€portion€of€the€localÐ `  Ðgovernment,€if€applicableóó,€to€the€punctualÐ ( È Ðpayment€of€the€principal€of€and€interest€onÏthe€bonds€or€notes€issues€to€finance€anyÏpublic€works€project.€.€.Ì********************************************Ì(5)€in€the€case€of€a€county€or€metropolitanÏgovernment€òòwhich€contains€within€itsÐ  @  Ðboundaries€a€special€school€district€and/orÏincorporated€city€or€town€maintaining€aÏpublic€school€system€separate€from€the€countyÏor€metropolitan€government€public€schoolÏsystemóó,€the€tax€pledge€authorized€byÐ ˆ(  Ðsubdivision€(4),€when€pledged€to€the€paymentÏof€bonds€or€notes€issued€to€finance€theÏconstruction€of€public€schools€of€the€countyÏor€metropolitan€government€serving€outsideÏthe€territorial€limits€of€such€special€schoolÏdistrict€and/or€incorporated€city€or€town,Ïòòmay€be€a€pledge€of€taxes€to€be€óó€levied€onlyÐ   Ðupon€taxable€property€within€that€portion€ofÏthe€county€or€metropolitan€government€lyingÏoutside€the€territorial€limited€of€suchÏspecial€school€district€and/or€incorporatedÏcity€or€town.€.€.ððÌÓ X°ÓÓ X°ÓThere€could€not€be€a€clearer€statement€of€theÏlegislative€intent€that€the€only€way€to€avoidÏproration,€as€required€by€T.C.A.€49„3„1003,€is€a€pledgeÏof€taxes€to€be€levied€only€upon€taxable€property€withinÏthat€portion€of€the€county€lying€outside€theÏterritorial€limits€of€a€city.€€Therefore,€there€isÏnoððconflict,ðð€as€existed€with€the€earlier€statute,Ïbetween€the€statute€relating€to€general€publicÏobligations€and€the€statute€relating€to€schoolÏfinancing,€and€reading€them€òòin€pari€materiaóó,€the€resultÐ %¼% Ðis€that€the€proceeds€of€general€obligation€bonds,Ïcapital€outlay€notes,€and€all€other€bonds€and€notes€areÏconsidered€ð ðschool€bondsðð€and€are€subject€to€theÏproration€mandate€of€T.C.A.€49„3„1003.ÌÓ €ÓÓ XÓÓ XÓÌÓÓÓ €Óà  àà ` àWe€affirm€the€decision€of€the€Chancellor€in€respect€toÏthe€decision€requiring€Bradley€County€to€share€the€proceeds€ofÏthe€Notes€with€the€City.€Ìà@àà$ìàV.€CONCLUSIONˆÌà  àà ` àThere€being€no€dispute€as€to€any€material€fact€in€thisÏmatter,€the€Trial€Court€correctly€granted€Bradley€Countyððs€motionÏfor€summary€judgment€on€the€declaratory€judgment€portion€of€theÏComplaint€and€correctly€granted€the€Cityððs€motion€for€summaryÏjudgment€on€the€money€debt.€€For€the€reasons€stated€above,€theÏjudgment€of€the€Trial€Court€is€affirmed€and€the€cause€remandedÐ Ð9p0B Ðfor€collection€of€costs€below.€€Costs€of€this€appeal€are€adjudgedÏequally€against€the€parties€and€their€sureties.ÌÌÓÓÔ#†X6 XX X¶SŸ#Ôà  àà ` àà ¸ àà  àà h àà À à_______________________________Ð  @  Ðà  àà ` àà ¸ àà  àà h àà À àHouston€M.€Goddard,€P.J.€ÌÌÌCONCUR:ÌÌÌÌ________________________________ÌHerschel€P.€Franks,€J.ÌÌÌÌñ1ññ.ñòòñ.ññ1ññ2ññ/ñ€€€(Not€Participatingñ/ññ0ñ)ñ0ññ/ñ€€€€€€€€€€€ñ/ññ2ññ1ññ.ñóóñ.ññ1ññ3ñòòñ3ññ4ñ€€€€(ñ4ññ5ññ4ñnOT€ñ4ññ5ññ6ñNot€Participating)€€€€€€€€€ñ6ññ7ññ6ñ€ñ6ññ7ññ3ñóóñ3ñÐ Ü|$ ÐDon€T.€McMurray,€J.Ô‡ X¶SXXX6 ԀР ¨& ÐÔ#†X6 XX X¶SôÈ#Ô