TN HB2419

Municipalities must submit a financial impact study and statement of financial viability to the county legislative body before adopting an annexation ordinance, covering effects on county infrastructure, schools, taxpayers, and the municipality's capacity to provide water, sewer, roads, police, and fire services.

County legislative body approval by majority vote is required for annexation, with 60 calendar days to review and vote; failure to act within 60 days does not constitute approval.

Annexation is automatically deemed denied if the county legislative body has not approved it within 90 days of submission.

Exempts annexation of single, contiguous lots of 5 acres or less from these requirements.

Comptroller of the treasury will prescribe the required form and content for financial studies; existing interlocal agreements and growth plans under Chapter 58 remain unaffected.