Tenn. Code Ann. § 5-21-111 — TN Code / Title 5 / Chapter 21 / Section 5-21-111
Budget - Hearings - Supporting documents - County action - Continuing budget
Status: in_force

(a) (1) (A) At least ten (10) days before the proposed budget is to be presented to the governing body, the budget committee shall cause to be published in a newspaper of general circulation the proposed annual operating budget. (B) This budget shall contain a budgetary comparison for the following governmental funds: (i) General; (ii) Highway/public works; (iii) General purpose school fund; and (iv) Debt service that shall include comparisons of the proposed budget with the current year and the prior year. (C) The budgetary comparisons shall be by individual fund and shall summarize revenues by local taxes, state of Tennessee, federal government and other sources. Expenditures shall be summarized by salaries and other costs. The budgetary comparison shall also present beginning and ending fund balances and the number of employee positions. (2) Such publication shall also contain a notice of a public hearing to be conducted by the budget committee at which any citizen of the county upon five (5) days' written request shall have the right to appear and state such citizen's views on the budget. (b) The budget committee shall present the budget to the county legislative body in accordance with a calendar adopted pursuant to § 5-21-110(a) or the timeline provided in § 5-21-110(e) . (c) The proposed budget shall be accompanied by a budget message explaining the financial program and outlining the services, work and activities to be financed by the proposed budget and a brief discussion of the means proposed for financing the expenditure program set forth in the budget. (d) With the proposed budget, the budget committee shall deliver to the county legislative body a budget appropriation resolution and a tax levy resolution. (e) (1) The county legislative body may alter or revise the proposed budget except as to provision for debt service requirements and for other expenditures required by law. However, when reviewing the proposed budget of the county department of education, the county legislative body may only alter or revise the total amount of expenditures as proposed and such alterations or revisions shall comply with state law and regulations. Upon alteration or revision of the proposed budget of the department of education, the director of schools shall submit a revised budget within the total expenditures approved by the county legislative body within ten (10) days. If the revised budget complies with the amount of expenditures as adopted by the county legislative body, the revised budget will become the approved budget for the county department of education. (2) [Deleted by 2015 amendment.] (f) (1) After the adoption of the budget, any county department, agency or official shall be entitled to a hearing before the county legislative body in order to justify any proposed additional requests or budget estimates. (2) The director may make quarterly allotments to any department, agency or official seeking a budget hearing in an amount not in excess of that approved in the budget for such quarter. (3) Upon amendment of the budget, the director shall make a supplemental allotment or impound the funds of any department, agency or official to bring such appropriations in line with the amended budget. (g) The budget, the appropriation resolution, and the tax levy resolution, as adopted, shall be spread upon the minutes of the county clerk. (h) (1) In the event that the local fiscal body has not adopted a budget by July 1 of any year, and until a final operating budget is adopted, the operating budget for the year just ended and the appropriation resolution for the year shall continue in effect by operation of law without further action of the county legislative body; provided, however, all agencies of the county and other entities receiving appropriated county funds shall not during any month encumber funds in excess of the allotment for a comparable month of the preceding fiscal year, unless specifically authorized to do so by resolution of the county legislative body. The authorizing resolution must identify a corresponding funding source equal to the amount of excess allotment authorized. The excess allotments so authorized shall become a part of the final operating budget. During the time that the continuation operating budget is in effect, the budget may be amended according to the procedures for amending a final operating budget, and amendments shall be made as necessary to provide for debt obligations and court-ordered expenditures. (2) The continuing budget authorized by this subsection (h) may continue in effect for the months of July and August and, upon approval from the comptroller of the treasury or the comptroller's designee after a showing of extraordinary circumstances, may continue for the month of September; provided, however, no such continuation budget may extend beyond September 30 of any fiscal year. The county shall submit justification for extending the continuing budget through the month of September to the comptroller of the treasury or the comptroller's designee for approval by August 15. The comptroller of the treasury or the comptroller's designee may request any additional information as may be required to properly review the continuing budget extension request. The comptroller of the treasury or the comptroller's designee shall report the comptroller's approval or disapproval to the county legislative body within seven (7) business days after receipt of the request and any requested supplemental documentation, upon which the county legislative body may take action to extend the continuing budget for the month of September. The fact that the county is operating under a continuation budget shall not, by itself, be grounds for disapproval of a tax and revenue anticipation note or other comparable financing. (i) If the county legislative body and the county school board fail to agree upon a budget for the county department of education by August 31 of any year, then, by operation of law, the budget for the county department of education shall be equal to the minimum budget required to comply with the local match and maintenance of effort provisions of the TISA. However, if for three (3) consecutive years, the county legislative body and school board fail to agree upon a budget and the department of education receives the minimum required funding for that fiscal year by operation of law, then, the budget in the third year shall include a mandatory increase that is equivalent to three percent (3%) of the required funding from local sources for schools; provided, however, this increase shall not be required if during any of those three (3) years the school board failed to submit its budget proposals in accordance with a calendar adopted pursuant to § 5-21-110(a) or the timeline provided in § 5-21-110(e) . Amended by 2022 Tenn. Acts, ch. 966, s 90, eff. 7/1/2023. Amended by 2016 Tenn. Acts, ch. 1080, s 15, eff. 1/1/2017. Amended by 2016 Tenn. Acts, ch. 1080, s 16, eff. 5/20/2016. Amended by 2015 Tenn. Acts, ch. 170, Secs.s 3, s 4eff. 4/16/2015. Acts 1981, ch. 325, § 11; 1991, ch. 484, §7; 2012 , ch. 775, § 1.
(a) (1) (A) At least ten (10) days before the proposed budget is to be presented to the governing body, the budget committee shall cause to be published in a newspaper of general circulation the proposed annual operating budget. (B) This budget shall contain a budgetary comparison for the following governmental funds: (i) General; (ii) Highway/public works; (iii) General purpose school fund; and (iv) Debt service that shall include comparisons of the proposed budget with the current year and the prior year. (C) The budgetary comparisons shall be by individual fund and shall summarize revenues by local taxes, state of Tennessee, federal government and other sources. Expenditures shall be summarized by salaries and other costs. The budgetary comparison shall also present beginning and ending fund balances and the number of employee positions. (2) Such publication shall also contain a notice of a public hearing to be conducted by the budget committee at which any citizen of the county upon five (5) days' written request shall have the right to appear and state such citizen's views on the budget.
(1) (A) At least ten (10) days before the proposed budget is to be presented to the governing body, the budget committee shall cause to be published in a newspaper of general circulation the proposed annual operating budget. (B) This budget shall contain a budgetary comparison for the following governmental funds: (i) General; (ii) Highway/public works; (iii) General purpose school fund; and (iv) Debt service that shall include comparisons of the proposed budget with the current year and the prior year. (C) The budgetary comparisons shall be by individual fund and shall summarize revenues by local taxes, state of Tennessee, federal government and other sources. Expenditures shall be summarized by salaries and other costs. The budgetary comparison shall also present beginning and ending fund balances and the number of employee positions.
(A) At least ten (10) days before the proposed budget is to be presented to the governing body, the budget committee shall cause to be published in a newspaper of general circulation the proposed annual operating budget.
(B) This budget shall contain a budgetary comparison for the following governmental funds: (i) General; (ii) Highway/public works; (iii) General purpose school fund; and (iv) Debt service that shall include comparisons of the proposed budget with the current year and the prior year.
(i) General;
(ii) Highway/public works;
(iii) General purpose school fund; and
(iv) Debt service that shall include comparisons of the proposed budget with the current year and the prior year.
that shall include comparisons of the proposed budget with the current year and the prior year.
(C) The budgetary comparisons shall be by individual fund and shall summarize revenues by local taxes, state of Tennessee, federal government and other sources. Expenditures shall be summarized by salaries and other costs. The budgetary comparison shall also present beginning and ending fund balances and the number of employee positions.
(2) Such publication shall also contain a notice of a public hearing to be conducted by the budget committee at which any citizen of the county upon five (5) days' written request shall have the right to appear and state such citizen's views on the budget.
(b) The budget committee shall present the budget to the county legislative body in accordance with a calendar adopted pursuant to § 5-21-110(a) or the timeline provided in § 5-21-110(e) .
(c) The proposed budget shall be accompanied by a budget message explaining the financial program and outlining the services, work and activities to be financed by the proposed budget and a brief discussion of the means proposed for financing the expenditure program set forth in the budget.
(d) With the proposed budget, the budget committee shall deliver to the county legislative body a budget appropriation resolution and a tax levy resolution.
(e) (1) The county legislative body may alter or revise the proposed budget except as to provision for debt service requirements and for other expenditures required by law. However, when reviewing the proposed budget of the county department of education, the county legislative body may only alter or revise the total amount of expenditures as proposed and such alterations or revisions shall comply with state law and regulations. Upon alteration or revision of the proposed budget of the department of education, the director of schools shall submit a revised budget within the total expenditures approved by the county legislative body within ten (10) days. If the revised budget complies with the amount of expenditures as adopted by the county legislative body, the revised budget will become the approved budget for the county department of education. (2) [Deleted by 2015 amendment.]
(1) The county legislative body may alter or revise the proposed budget except as to provision for debt service requirements and for other expenditures required by law. However, when reviewing the proposed budget of the county department of education, the county legislative body may only alter or revise the total amount of expenditures as proposed and such alterations or revisions shall comply with state law and regulations. Upon alteration or revision of the proposed budget of the department of education, the director of schools shall submit a revised budget within the total expenditures approved by the county legislative body within ten (10) days. If the revised budget complies with the amount of expenditures as adopted by the county legislative body, the revised budget will become the approved budget for the county department of education.
(2) [Deleted by 2015 amendment.]
(f) (1) After the adoption of the budget, any county department, agency or official shall be entitled to a hearing before the county legislative body in order to justify any proposed additional requests or budget estimates. (2) The director may make quarterly allotments to any department, agency or official seeking a budget hearing in an amount not in excess of that approved in the budget for such quarter. (3) Upon amendment of the budget, the director shall make a supplemental allotment or impound the funds of any department, agency or official to bring such appropriations in line with the amended budget.
(1) After the adoption of the budget, any county department, agency or official shall be entitled to a hearing before the county legislative body in order to justify any proposed additional requests or budget estimates.
(2) The director may make quarterly allotments to any department, agency or official seeking a budget hearing in an amount not in excess of that approved in the budget for such quarter.
(3) Upon amendment of the budget, the director shall make a supplemental allotment or impound the funds of any department, agency or official to bring such appropriations in line with the amended budget.
(g) The budget, the appropriation resolution, and the tax levy resolution, as adopted, shall be spread upon the minutes of the county clerk.
(h) (1) In the event that the local fiscal body has not adopted a budget by July 1 of any year, and until a final operating budget is adopted, the operating budget for the year just ended and the appropriation resolution for the year shall continue in effect by operation of law without further action of the county legislative body; provided, however, all agencies of the county and other entities receiving appropriated county funds shall not during any month encumber funds in excess of the allotment for a comparable month of the preceding fiscal year, unless specifically authorized to do so by resolution of the county legislative body. The authorizing resolution must identify a corresponding funding source equal to the amount of excess allotment authorized. The excess allotments so authorized shall become a part of the final operating budget. During the time that the continuation operating budget is in effect, the budget may be amended according to the procedures for amending a final operating budget, and amendments shall be made as necessary to provide for debt obligations and court-ordered expenditures. (2) The continuing budget authorized by this subsection (h) may continue in effect for the months of July and August and, upon approval from the comptroller of the treasury or the comptroller's designee after a showing of extraordinary circumstances, may continue for the month of September; provided, however, no such continuation budget may extend beyond September 30 of any fiscal year. The county shall submit justification for extending the continuing budget through the month of September to the comptroller of the treasury or the comptroller's designee for approval by August 15. The comptroller of the treasury or the comptroller's designee may request any additional information as may be required to properly review the continuing budget extension request. The comptroller of the treasury or the comptroller's designee shall report the comptroller's approval or disapproval to the county legislative body within seven (7) business days after receipt of the request and any requested supplemental documentation, upon which the county legislative body may take action to extend the continuing budget for the month of September. The fact that the county is operating under a continuation budget shall not, by itself, be grounds for disapproval of a tax and revenue anticipation note or other comparable financing.
(1) In the event that the local fiscal body has not adopted a budget by July 1 of any year, and until a final operating budget is adopted, the operating budget for the year just ended and the appropriation resolution for the year shall continue in effect by operation of law without further action of the county legislative body; provided, however, all agencies of the county and other entities receiving appropriated county funds shall not during any month encumber funds in excess of the allotment for a comparable month of the preceding fiscal year, unless specifically authorized to do so by resolution of the county legislative body. The authorizing resolution must identify a corresponding funding source equal to the amount of excess allotment authorized. The excess allotments so authorized shall become a part of the final operating budget. During the time that the continuation operating budget is in effect, the budget may be amended according to the procedures for amending a final operating budget, and amendments shall be made as necessary to provide for debt obligations and court-ordered expenditures.
(2) The continuing budget authorized by this subsection (h) may continue in effect for the months of July and August and, upon approval from the comptroller of the treasury or the comptroller's designee after a showing of extraordinary circumstances, may continue for the month of September; provided, however, no such continuation budget may extend beyond September 30 of any fiscal year. The county shall submit justification for extending the continuing budget through the month of September to the comptroller of the treasury or the comptroller's designee for approval by August 15. The comptroller of the treasury or the comptroller's designee may request any additional information as may be required to properly review the continuing budget extension request. The comptroller of the treasury or the comptroller's designee shall report the comptroller's approval or disapproval to the county legislative body within seven (7) business days after receipt of the request and any requested supplemental documentation, upon which the county legislative body may take action to extend the continuing budget for the month of September. The fact that the county is operating under a continuation budget shall not, by itself, be grounds for disapproval of a tax and revenue anticipation note or other comparable financing.
(i) If the county legislative body and the county school board fail to agree upon a budget for the county department of education by August 31 of any year, then, by operation of law, the budget for the county department of education shall be equal to the minimum budget required to comply with the local match and maintenance of effort provisions of the TISA. However, if for three (3) consecutive years, the county legislative body and school board fail to agree upon a budget and the department of education receives the minimum required funding for that fiscal year by operation of law, then, the budget in the third year shall include a mandatory increase that is equivalent to three percent (3%) of the required funding from local sources for schools; provided, however, this increase shall not be required if during any of those three (3) years the school board failed to submit its budget proposals in accordance with a calendar adopted pursuant to § 5-21-110(a) or the timeline provided in § 5-21-110(e) .
Amended by 2022 Tenn. Acts, ch. 966, s 90, eff. 7/1/2023.
Amended by 2016 Tenn. Acts, ch. 1080, s 15, eff. 1/1/2017.
Amended by 2016 Tenn. Acts, ch. 1080, s 16, eff. 5/20/2016.
Amended by 2015 Tenn. Acts, ch. 170, Secs.s 3, s 4eff. 4/16/2015.
Acts 1981, ch. 325, § 11; 1991, ch. 484, §7; 2012 , ch. 775, § 1.
Tenn. Code Ann. § 5-1-131 — TN Code / Title 5 / Chapter 1 / Section 5-1-131
Term limits relative to persons serving without compensation
Status: in_force

Notwithstanding any law to the contrary, a county legislative body may adopt a resolution by a majority vote prohibiting term limits for persons appointed to boards or commissions by the county mayor if the appointee serves without compensation, not including reimbursement for travel and expenses. Acts 2018, ch. 761, § 1.
Notwithstanding any law to the contrary, a county legislative body may adopt a resolution by a majority vote prohibiting term limits for persons appointed to boards or commissions by the county mayor if the appointee serves without compensation, not including reimbursement for travel and expenses.
Acts 2018, ch. 761, § 1.
Tenn. Code Ann. § 5-7-102 — TN Code / Title 5 / Chapter 7 / Section 5-7-102
Grants for use of county
Status: in_force

All deeds, conveyances or grants that have been, or may be, made to any officer or person for the use or benefit of the county, vest in such county the title as fully as if made to such county by name, but such conveyances hereafter shall be made to the county. Code 1858, § 407 (deriv. Acts 1835-1836, ch. 34, § 5); Shan., § 499; Code 1932, § 745; T.C.A. (orig. ed.), § 5-702.
All deeds, conveyances or grants that have been, or may be, made to any officer or person for the use or benefit of the county, vest in such county the title as fully as if made to such county by name, but such conveyances hereafter shall be made to the county.
Code 1858, § 407 (deriv. Acts 1835-1836, ch. 34, § 5); Shan., § 499; Code 1932, § 745; T.C.A. (orig. ed.), § 5-702.
Tenn. Code Ann. § 5-9-101 — TN Code / Title 5 / Chapter 9 / Section 5-9-101
Miscellaneous purposes
Status: in_force

The county legislative body may appropriate moneys as follows: (1) For the payment of jurors; (2) For the payment of costs of criminal prosecutions chargeable by law to the county; (3) For the support of people who are indigent or have mental illness or intellectual or developmental disabilities; (4) For the burial or cremation expenses of any poor person dying in the county, leaving no means to pay for the same; (5) For the purchase of record books for the use of the circuit and chancery court clerks, the county clerk and the county register; (6) To pay solicitors, sheriffs and clerks for ex officio services; (7) To pay clerks for making out tax lists; (8) To pay the county mayor for the county mayor's services as financial agent of the county; (9) To pay the county mayor for other services; (10) To pay commissioners for settling with the officers entrusted with the collection of the public or county revenue; (11) For building, repairing and taking care of courthouses, jails and other county buildings; (12) For purchasing tools for overseers of roads; (13) For weights and measures; (14) For building bridges; but no county legislative body of this state shall appropriate any moneys to repair or build any bridges on chartered turnpike roads that charge and collect toll; (15) To compensate a judge of the court of general sessions and officers concerned in the arrest and examination of a person charged with a felony, as provided in this code; (16) For exhibits and buildings and other permanent improvements for or at county and state fairs; (17) For aiding farmers' cooperative demonstration work; (18) For public and permanent statutes of this state; (19) Toward the construction or maintenance of a public market house; (20) Toward the printing of histories of the county, and further in aid of the construction of markers or monuments of a historical character within the bounds of the county and toward the acquisition and development of historic sites, structures and buildings in the county; (21) To purchase all necessary equipment for use by the sheriff of the county for the preservation of the peace and for the service and execution of all process, criminal and civil, and to pay the salaries of deputy sheriffs appointed pursuant to title 8, chapter 20; (22) To make appropriations for the purpose of participating with the federal government in community planning services and training of older people or senior citizens in accordance with the Older Americans Act of 1965 ( 42 U.S.C. § 3001 et seq.); (23) To nonprofit volunteer fire departments or to nonprofit county-wide fire departments authorized by § 5-17-101 , upon such terms as may be agreed to by the county legislative bodies; (24) To make appropriations for the purpose of participating with either the state or federal government, or both of them, to provide services and facilities for people with mental illness or intellectual or developmental disabilities; (25) To appropriate funds for any project otherwise statutorily authorized; and (26) For economic and community development. Code 1858, § 4215 (deriv. Acts 1827, ch. 49, § 14; 1833, ch. 89, §§ 1, 2; 1833, ch. 92, § 16; 1855-1856, ch. 145, § 1); 1879, ch. 192, § 1; 1907, ch. 513, § 1; 1913 (1st Ex. Sess.), ch. 27, § 1; 1915, ch. 148, § 1; 1917, ch. 27, § 1; 1917, ch. 43, § 1; Shan., § 6045; Acts 1919, ch. 72, § 1; mod. Code 1932, § 10242; Acts 1943, ch. 91, § 1; C. Supp. 1950, § 10242; Acts 1951, ch. 4, § 1; modified; impl. am. Acts 1963, ch. 14, § 1; Acts 1967, ch. 57, § 1; 1971, ch. 8, § 1; 1975, ch. 9, § 1; 1976, ch. 647, § 1; 1978, ch. 674, § 3; impl. am. Acts 1978, ch. 934, §§ 7, 16, 22, 36; impl. am. Acts 1979, ch. 68, § 3; T.C.A. (orig. ed.), § 5-901; Acts 1980, ch. 731, §§ 1-3; 1986, ch. 725, § 1; 1989, ch. 189, § 1; 2003, ch. 51, § 1; 2003, ch. 90, § 2; 2011, ch. 158, § 4.
The county legislative body may appropriate moneys as follows:
(1) For the payment of jurors;
(2) For the payment of costs of criminal prosecutions chargeable by law to the county;
(3) For the support of people who are indigent or have mental illness or intellectual or developmental disabilities;
(4) For the burial or cremation expenses of any poor person dying in the county, leaving no means to pay for the same;
(5) For the purchase of record books for the use of the circuit and chancery court clerks, the county clerk and the county register;
(6) To pay solicitors, sheriffs and clerks for ex officio services;
(7) To pay clerks for making out tax lists;
(8) To pay the county mayor for the county mayor's services as financial agent of the county;
(9) To pay the county mayor for other services;
(10) To pay commissioners for settling with the officers entrusted with the collection of the public or county revenue;
(11) For building, repairing and taking care of courthouses, jails and other county buildings;
(12) For purchasing tools for overseers of roads;
(13) For weights and measures;
(14) For building bridges; but no county legislative body of this state shall appropriate any moneys to repair or build any bridges on chartered turnpike roads that charge and collect toll;
(15) To compensate a judge of the court of general sessions and officers concerned in the arrest and examination of a person charged with a felony, as provided in this code;
(16) For exhibits and buildings and other permanent improvements for or at county and state fairs;
(17) For aiding farmers' cooperative demonstration work;
(18) For public and permanent statutes of this state;
(19) Toward the construction or maintenance of a public market house;
(20) Toward the printing of histories of the county, and further in aid of the construction of markers or monuments of a historical character within the bounds of the county and toward the acquisition and development of historic sites, structures and buildings in the county;
(21) To purchase all necessary equipment for use by the sheriff of the county for the preservation of the peace and for the service and execution of all process, criminal and civil, and to pay the salaries of deputy sheriffs appointed pursuant to title 8, chapter 20;
(22) To make appropriations for the purpose of participating with the federal government in community planning services and training of older people or senior citizens in accordance with the Older Americans Act of 1965 ( 42 U.S.C. § 3001 et seq.);
(23) To nonprofit volunteer fire departments or to nonprofit county-wide fire departments authorized by § 5-17-101 , upon such terms as may be agreed to by the county legislative bodies;
(24) To make appropriations for the purpose of participating with either the state or federal government, or both of them, to provide services and facilities for people with mental illness or intellectual or developmental disabilities;
(25) To appropriate funds for any project otherwise statutorily authorized; and
(26) For economic and community development.
Code 1858, § 4215 (deriv. Acts 1827, ch. 49, § 14; 1833, ch. 89, §§ 1, 2; 1833, ch. 92, § 16; 1855-1856, ch. 145, § 1); 1879, ch. 192, § 1; 1907, ch. 513, § 1; 1913 (1st Ex. Sess.), ch. 27, § 1; 1915, ch. 148, § 1; 1917, ch. 27, § 1; 1917, ch. 43, § 1; Shan., § 6045; Acts 1919, ch. 72, § 1; mod. Code 1932, § 10242; Acts 1943, ch. 91, § 1; C. Supp. 1950, § 10242; Acts 1951, ch. 4, § 1; modified; impl. am. Acts 1963, ch. 14, § 1; Acts 1967, ch. 57, § 1; 1971, ch. 8, § 1; 1975, ch. 9, § 1; 1976, ch. 647, § 1; 1978, ch. 674, § 3; impl. am. Acts 1978, ch. 934, §§ 7, 16, 22, 36; impl. am. Acts 1979, ch. 68, § 3; T.C.A. (orig. ed.), § 5-901; Acts 1980, ch. 731, §§ 1-3; 1986, ch. 725, § 1; 1989, ch. 189, § 1; 2003, ch. 51, § 1; 2003, ch. 90, § 2; 2011, ch. 158, § 4.
Tenn. Code Ann. § 5-23-110 — TN Code / Title 5 / Chapter 23 / Section 5-23-110
Mandamus to compel compliance
Status: in_force

In order to enforce this chapter, the county mayor is authorized to retain the county attorney, or an attorney hired pursuant to § 5-6-112 , to seek mandamus to compel compliance as provided in § 5-1-107 , and additionally may pursue any and all other remedies available at law or in equity. Acts 1997 , ch. 361, § 10; 1998, ch. 596, §2; 2003 , ch. 90, § 2.
In order to enforce this chapter, the county mayor is authorized to retain the county attorney, or an attorney hired pursuant to § 5-6-112 , to seek mandamus to compel compliance as provided in § 5-1-107 , and additionally may pursue any and all other remedies available at law or in equity.
Acts 1997 , ch. 361, § 10; 1998, ch. 596, §2; 2003 , ch. 90, § 2.
Tenn. Code Ann. § 5-16-103 — TN Code / Title 5 / Chapter 16 / Section 5-16-103
Board of public utilities
Status: in_force

(a) (1) In the event the resolution provides for the exercise of the powers provided for in this chapter by a board, upon the approval of the resolution, the county mayor shall appoint, subject to confirmation by the county legislative body, three (3), five (5) or seven (7) persons to comprise what shall be known as "the county board of public utilities." (2) The county mayor shall have the option of appointing a seven-person board only in any county having a population of not less than sixty-seven thousand three hundred (67,300) nor more than sixty-seven thousand four hundred (67,400), according to the 1980 federal census or any subsequent federal census. (b) (1) In the event the board has three (3) members, the initial appointees shall serve for one (1), two (2) and three (3) years respectively, from July 1 next succeeding the date of appointment. (2) (A) In the event five (5) members are desired as provided in subsection (a), the county mayor shall appoint, subject to confirmation by the county legislative body, such additional members to initial terms of two (2) and three (3) years respectively from July 1 next succeeding the date of appointment. (B) The terms of no more than two (2) members of the county board of public utilities shall expire at the same time. (3) (A) In the event seven (7) members are desired as provided in subsection (a), the county mayor shall appoint, subject to confirmation by the county legislative body, the necessary additional members to initial terms of not more than three (3) years, beginning July 1 next succeeding the date of appointment. (B) The initial terms of the additional members shall be staggered in such a manner that the terms of no more than three (3) members of the county board of public utilities shall expire at the same time. (c) Successors to such appointees shall each be appointed for a term of three (3) years by the county mayor, subject to confirmation as provided in subsections (a) and (b). (d) The county mayor shall in like manner fill any vacancies that may occur for the unexpired terms of the vacancies. (e) Each member shall give such bond as may be required by resolution of the county legislative body. (f) (1) Except as provided in this subsection (f), such members shall serve without compensation except for necessary expenses incurred in the performance of their duties. (2) In any county having a population of not less than sixty-seven thousand three hundred (67,300) nor more than sixty-seven thousand four hundred (67,400), according to the 1980 federal census or any subsequent federal census, and in any county having a population of not less than one hundred forty thousand (140,000) nor more than one hundred forty-five thousand (145,000), according to the 1990 federal census or any subsequent federal census, the county legislative body may provide for compensation of not more than one hundred dollars ($100) for a monthly meeting for such members upon approval by a two-thirds (2/3) vote of the county legislative body to which this subdivision (f)(2) may apply. The approval or nonapproval of this subdivision (f)(2) shall be proclaimed by the presiding officer of such county legislative body and certified by such presiding officer to the secretary of state. If the county legislative body provides compensation for such members, the members shall also adopt a resolution that ratifies the compensation before any such compensation may be paid. (3) (A) In counties having a population of not less than twenty-four thousand five hundred (24,500) nor more than twenty-four thousand five hundred sixty (24,560), according to the 1980 federal census or any subsequent federal census, the county legislative body may provide for compensation of such members upon approval by a two-thirds (2/3) vote of the county legislative body to which this subdivision (f)(3) may apply. (B) The approval or nonapproval of this subdivision (f)(3) shall be proclaimed by the presiding officer of such county legislative body and certified by such presiding officer to the secretary of state. (4) Each member of a board created pursuant to the Interlocal Cooperation Act, compiled in title 12, chapter 9, for the purpose of providing service to two (2) or more counties has increased responsibilities and duties arising as a result of such multi-county service area and is therefore entitled to compensation in an amount not to exceed three hundred dollars ($300) per month, the exact amount of such compensation to be determined by resolution of such board. Each member of the board, upon the adoption of a resolution by the board, is further entitled to: (A) Participate in the group medical insurance plan and group life insurance plan provided to board employees; (B) The reimbursement of premiums paid for equivalent or similar group medical insurance coverage and group life insurance coverage in which the board member participates, provided such premium payments do not exceed the per person cost of the group medical insurance coverage and group life insurance coverage the board provides its own employees; or (C) The reimbursement of premiums paid for medical insurance coverage by medicare and any medicare supplemental insurance policy. (5) (A) In counties having a population of not less than twenty-eight thousand one hundred (28,100) nor more than twenty-eight thousand four hundred (28,400), according to the 1990 federal census or any subsequent federal census, the county legislative body may provide for compensation of such members upon approval by a two-thirds (2/3) vote of the county legislative body of any county to which this subdivision (f)(5) may apply. (B) The approval or nonapproval of this subdivision (f)(5) shall be proclaimed by the presiding officer of such county legislative body and certified by the presiding officer to the secretary of state. (6) (A) In counties having a population of not less than twenty-six thousand seven hundred (26,700) nor more than twenty-six thousand eight hundred (26,800), according to the 2000 federal census or any subsequent federal census, the county legislative body may provide for compensation of board members upon approval by a two-thirds (2/3) vote of the county legislative body to which this subdivision (f)(6)(A) may apply. (B) The approval or nonapproval of subdivision (f)(6)(A) shall be proclaimed by the presiding officer of such county legislative body and certified by such presiding officer to the secretary of state. (7) (A) In counties having a population of not less than fifty-one thousand nine hundred (51,900) nor more than fifty-two thousand (52,000), according to the 2000 federal census or any subsequent federal census, the county legislative body may provide for compensation of not more than one hundred dollars ($100) per month for the board members; provided, that attendance at board meetings shall be required in order to receive the compensation, upon approval by a two-thirds (2/3) vote of the county legislative body to which this subdivision (f)(7)(A) may apply. (B) The approval or nonapproval of subdivision (f)(7)(A) shall be proclaimed by the presiding officer of the county legislative body and certified by the presiding officer to the secretary of state. (g) A majority of the board shall constitute a quorum. (h) The board shall elect its own chair, and shall be authorized to employ such clerical help as may be necessary. (i) The board shall hold public meetings at least once each month at such regular time and place as the board may determine, and special meetings upon the call of the chair. (j) The board shall establish its own rules of procedure. (k) Any member of the board may be removed from office for cause upon a vote of two-thirds (2/3) of the members of the county legislative body, but only after preferment of formal charges by a resolution of a majority of the county legislative body following a public hearing before it. (l) Before the board shall adopt any proposed budget or salary plan for its employees, it shall submit same to the county legislative body for approval or rejection. (m) Notwithstanding any law to the contrary, in any county having a population of not less than sixty-seven thousand three hundred (67,300) nor more than sixty-seven thousand four hundred (67,400), according to the 1980 federal census or any subsequent federal census, the county mayor may appoint members of the county legislative body to serve upon the board. Such members shall be subject to confirmation as provided in subsections (a) and (b). (n) Notwithstanding subsections (a)-(d), a county having a population greater than nine hundred thousand (900,000), according to the 2010 federal census or any subsequent federal census, that creates a county board of public utilities on or after April 18, 2018 may call, in the resolution creating the board, for the election of the members of the board at the regular August election. The resolution shall: (1) Specify the number of members of the board of public utilities; (2) Specify the length of the terms of the members; (3) Provide for the staggering of terms; (4) Provide for the removal of members; (5) Provide for the filling of vacancies on the board; and (6) Specify the compensation for the members, if any. Amended by 2021 Tenn. Acts, ch. 200, s 1, eff. 4/22/2021. Amended by 2018 Tenn. Acts, ch. 738, s 1, eff. 4/18/2018. Acts 1961, ch. 166, § 3; 1979, ch. 17, § 1; T.C.A., § 5-1603; Acts 1988, ch. 916, § 1; 1989, ch. 396, §§ 1-4; 1990, ch. 879, §1; 1991, ch. 35, §§ 1, 2; 1993, ch. 134, § 1; 1994, ch. 583, §1; 2003 , ch. 90, § 2; 2006, ch. 515, §1; Private Acts 2007 , ch. 51, § 1.
(a) (1) In the event the resolution provides for the exercise of the powers provided for in this chapter by a board, upon the approval of the resolution, the county mayor shall appoint, subject to confirmation by the county legislative body, three (3), five (5) or seven (7) persons to comprise what shall be known as "the county board of public utilities." (2) The county mayor shall have the option of appointing a seven-person board only in any county having a population of not less than sixty-seven thousand three hundred (67,300) nor more than sixty-seven thousand four hundred (67,400), according to the 1980 federal census or any subsequent federal census.
(1) In the event the resolution provides for the exercise of the powers provided for in this chapter by a board, upon the approval of the resolution, the county mayor shall appoint, subject to confirmation by the county legislative body, three (3), five (5) or seven (7) persons to comprise what shall be known as "the county board of public utilities."
(2) The county mayor shall have the option of appointing a seven-person board only in any county having a population of not less than sixty-seven thousand three hundred (67,300) nor more than sixty-seven thousand four hundred (67,400), according to the 1980 federal census or any subsequent federal census.
(b) (1) In the event the board has three (3) members, the initial appointees shall serve for one (1), two (2) and three (3) years respectively, from July 1 next succeeding the date of appointment. (2) (A) In the event five (5) members are desired as provided in subsection (a), the county mayor shall appoint, subject to confirmation by the county legislative body, such additional members to initial terms of two (2) and three (3) years respectively from July 1 next succeeding the date of appointment. (B) The terms of no more than two (2) members of the county board of public utilities shall expire at the same time. (3) (A) In the event seven (7) members are desired as provided in subsection (a), the county mayor shall appoint, subject to confirmation by the county legislative body, the necessary additional members to initial terms of not more than three (3) years, beginning July 1 next succeeding the date of appointment. (B) The initial terms of the additional members shall be staggered in such a manner that the terms of no more than three (3) members of the county board of public utilities shall expire at the same time.
(1) In the event the board has three (3) members, the initial appointees shall serve for one (1), two (2) and three (3) years respectively, from July 1 next succeeding the date of appointment.
(2) (A) In the event five (5) members are desired as provided in subsection (a), the county mayor shall appoint, subject to confirmation by the county legislative body, such additional members to initial terms of two (2) and three (3) years respectively from July 1 next succeeding the date of appointment. (B) The terms of no more than two (2) members of the county board of public utilities shall expire at the same time.
(A) In the event five (5) members are desired as provided in subsection (a), the county mayor shall appoint, subject to confirmation by the county legislative body, such additional members to initial terms of two (2) and three (3) years respectively from July 1 next succeeding the date of appointment.
(B) The terms of no more than two (2) members of the county board of public utilities shall expire at the same time.
(3) (A) In the event seven (7) members are desired as provided in subsection (a), the county mayor shall appoint, subject to confirmation by the county legislative body, the necessary additional members to initial terms of not more than three (3) years, beginning July 1 next succeeding the date of appointment. (B) The initial terms of the additional members shall be staggered in such a manner that the terms of no more than three (3) members of the county board of public utilities shall expire at the same time.
(A) In the event seven (7) members are desired as provided in subsection (a), the county mayor shall appoint, subject to confirmation by the county legislative body, the necessary additional members to initial terms of not more than three (3) years, beginning July 1 next succeeding the date of appointment.
(B) The initial terms of the additional members shall be staggered in such a manner that the terms of no more than three (3) members of the county board of public utilities shall expire at the same time.
(c) Successors to such appointees shall each be appointed for a term of three (3) years by the county mayor, subject to confirmation as provided in subsections (a) and (b).
(d) The county mayor shall in like manner fill any vacancies that may occur for the unexpired terms of the vacancies.
(e) Each member shall give such bond as may be required by resolution of the county legislative body.
(f) (1) Except as provided in this subsection (f), such members shall serve without compensation except for necessary expenses incurred in the performance of their duties. (2) In any county having a population of not less than sixty-seven thousand three hundred (67,300) nor more than sixty-seven thousand four hundred (67,400), according to the 1980 federal census or any subsequent federal census, and in any county having a population of not less than one hundred forty thousand (140,000) nor more than one hundred forty-five thousand (145,000), according to the 1990 federal census or any subsequent federal census, the county legislative body may provide for compensation of not more than one hundred dollars ($100) for a monthly meeting for such members upon approval by a two-thirds (2/3) vote of the county legislative body to which this subdivision (f)(2) may apply. The approval or nonapproval of this subdivision (f)(2) shall be proclaimed by the presiding officer of such county legislative body and certified by such presiding officer to the secretary of state. If the county legislative body provides compensation for such members, the members shall also adopt a resolution that ratifies the compensation before any such compensation may be paid. (3) (A) In counties having a population of not less than twenty-four thousand five hundred (24,500) nor more than twenty-four thousand five hundred sixty (24,560), according to the 1980 federal census or any subsequent federal census, the county legislative body may provide for compensation of such members upon approval by a two-thirds (2/3) vote of the county legislative body to which this subdivision (f)(3) may apply. (B) The approval or nonapproval of this subdivision (f)(3) shall be proclaimed by the presiding officer of such county legislative body and certified by such presiding officer to the secretary of state. (4) Each member of a board created pursuant to the Interlocal Cooperation Act, compiled in title 12, chapter 9, for the purpose of providing service to two (2) or more counties has increased responsibilities and duties arising as a result of such multi-county service area and is therefore entitled to compensation in an amount not to exceed three hundred dollars ($300) per month, the exact amount of such compensation to be determined by resolution of such board. Each member of the board, upon the adoption of a resolution by the board, is further entitled to: (A) Participate in the group medical insurance plan and group life insurance plan provided to board employees; (B) The reimbursement of premiums paid for equivalent or similar group medical insurance coverage and group life insurance coverage in which the board member participates, provided such premium payments do not exceed the per person cost of the group medical insurance coverage and group life insurance coverage the board provides its own employees; or (C) The reimbursement of premiums paid for medical insurance coverage by medicare and any medicare supplemental insurance policy. (5) (A) In counties having a population of not less than twenty-eight thousand one hundred (28,100) nor more than twenty-eight thousand four hundred (28,400), according to the 1990 federal census or any subsequent federal census, the county legislative body may provide for compensation of such members upon approval by a two-thirds (2/3) vote of the county legislative body of any county to which this subdivision (f)(5) may apply. (B) The approval or nonapproval of this subdivision (f)(5) shall be proclaimed by the presiding officer of such county legislative body and certified by the presiding officer to the secretary of state. (6) (A) In counties having a population of not less than twenty-six thousand seven hundred (26,700) nor more than twenty-six thousand eight hundred (26,800), according to the 2000 federal census or any subsequent federal census, the county legislative body may provide for compensation of board members upon approval by a two-thirds (2/3) vote of the county legislative body to which this subdivision (f)(6)(A) may apply. (B) The approval or nonapproval of subdivision (f)(6)(A) shall be proclaimed by the presiding officer of such county legislative body and certified by such presiding officer to the secretary of state. (7) (A) In counties having a population of not less than fifty-one thousand nine hundred (51,900) nor more than fifty-two thousand (52,000), according to the 2000 federal census or any subsequent federal census, the county legislative body may provide for compensation of not more than one hundred dollars ($100) per month for the board members; provided, that attendance at board meetings shall be required in order to receive the compensation, upon approval by a two-thirds (2/3) vote of the county legislative body to which this subdivision (f)(7)(A) may apply. (B) The approval or nonapproval of subdivision (f)(7)(A) shall be proclaimed by the presiding officer of the county legislative body and certified by the presiding officer to the secretary of state.
(1) Except as provided in this subsection (f), such members shall serve without compensation except for necessary expenses incurred in the performance of their duties.
(2) In any county having a population of not less than sixty-seven thousand three hundred (67,300) nor more than sixty-seven thousand four hundred (67,400), according to the 1980 federal census or any subsequent federal census, and in any county having a population of not less than one hundred forty thousand (140,000) nor more than one hundred forty-five thousand (145,000), according to the 1990 federal census or any subsequent federal census, the county legislative body may provide for compensation of not more than one hundred dollars ($100) for a monthly meeting for such members upon approval by a two-thirds (2/3) vote of the county legislative body to which this subdivision (f)(2) may apply. The approval or nonapproval of this subdivision (f)(2) shall be proclaimed by the presiding officer of such county legislative body and certified by such presiding officer to the secretary of state. If the county legislative body provides compensation for such members, the members shall also adopt a resolution that ratifies the compensation before any such compensation may be paid.
(3) (A) In counties having a population of not less than twenty-four thousand five hundred (24,500) nor more than twenty-four thousand five hundred sixty (24,560), according to the 1980 federal census or any subsequent federal census, the county legislative body may provide for compensation of such members upon approval by a two-thirds (2/3) vote of the county legislative body to which this subdivision (f)(3) may apply. (B) The approval or nonapproval of this subdivision (f)(3) shall be proclaimed by the presiding officer of such county legislative body and certified by such presiding officer to the secretary of state.
(A) In counties having a population of not less than twenty-four thousand five hundred (24,500) nor more than twenty-four thousand five hundred sixty (24,560), according to the 1980 federal census or any subsequent federal census, the county legislative body may provide for compensation of such members upon approval by a two-thirds (2/3) vote of the county legislative body to which this subdivision (f)(3) may apply.
(B) The approval or nonapproval of this subdivision (f)(3) shall be proclaimed by the presiding officer of such county legislative body and certified by such presiding officer to the secretary of state.
(4) Each member of a board created pursuant to the Interlocal Cooperation Act, compiled in title 12, chapter 9, for the purpose of providing service to two (2) or more counties has increased responsibilities and duties arising as a result of such multi-county service area and is therefore entitled to compensation in an amount not to exceed three hundred dollars ($300) per month, the exact amount of such compensation to be determined by resolution of such board. Each member of the board, upon the adoption of a resolution by the board, is further entitled to: (A) Participate in the group medical insurance plan and group life insurance plan provided to board employees; (B) The reimbursement of premiums paid for equivalent or similar group medical insurance coverage and group life insurance coverage in which the board member participates, provided such premium payments do not exceed the per person cost of the group medical insurance coverage and group life insurance coverage the board provides its own employees; or (C) The reimbursement of premiums paid for medical insurance coverage by medicare and any medicare supplemental insurance policy.
(A) Participate in the group medical insurance plan and group life insurance plan provided to board employees;
(B) The reimbursement of premiums paid for equivalent or similar group medical insurance coverage and group life insurance coverage in which the board member participates, provided such premium payments do not exceed the per person cost of the group medical insurance coverage and group life insurance coverage the board provides its own employees; or
(C) The reimbursement of premiums paid for medical insurance coverage by medicare and any medicare supplemental insurance policy.
(5) (A) In counties having a population of not less than twenty-eight thousand one hundred (28,100) nor more than twenty-eight thousand four hundred (28,400), according to the 1990 federal census or any subsequent federal census, the county legislative body may provide for compensation of such members upon approval by a two-thirds (2/3) vote of the county legislative body of any county to which this subdivision (f)(5) may apply. (B) The approval or nonapproval of this subdivision (f)(5) shall be proclaimed by the presiding officer of such county legislative body and certified by the presiding officer to the secretary of state.
(A) In counties having a population of not less than twenty-eight thousand one hundred (28,100) nor more than twenty-eight thousand four hundred (28,400), according to the 1990 federal census or any subsequent federal census, the county legislative body may provide for compensation of such members upon approval by a two-thirds (2/3) vote of the county legislative body of any county to which this subdivision (f)(5) may apply.
(B) The approval or nonapproval of this subdivision (f)(5) shall be proclaimed by the presiding officer of such county legislative body and certified by the presiding officer to the secretary of state.
(6) (A) In counties having a population of not less than twenty-six thousand seven hundred (26,700) nor more than twenty-six thousand eight hundred (26,800), according to the 2000 federal census or any subsequent federal census, the county legislative body may provide for compensation of board members upon approval by a two-thirds (2/3) vote of the county legislative body to which this subdivision (f)(6)(A) may apply. (B) The approval or nonapproval of subdivision (f)(6)(A) shall be proclaimed by the presiding officer of such county legislative body and certified by such presiding officer to the secretary of state.
(A) In counties having a population of not less than twenty-six thousand seven hundred (26,700) nor more than twenty-six thousand eight hundred (26,800), according to the 2000 federal census or any subsequent federal census, the county legislative body may provide for compensation of board members upon approval by a two-thirds (2/3) vote of the county legislative body to which this subdivision (f)(6)(A) may apply.
(B) The approval or nonapproval of subdivision (f)(6)(A) shall be proclaimed by the presiding officer of such county legislative body and certified by such presiding officer to the secretary of state.
(7) (A) In counties having a population of not less than fifty-one thousand nine hundred (51,900) nor more than fifty-two thousand (52,000), according to the 2000 federal census or any subsequent federal census, the county legislative body may provide for compensation of not more than one hundred dollars ($100) per month for the board members; provided, that attendance at board meetings shall be required in order to receive the compensation, upon approval by a two-thirds (2/3) vote of the county legislative body to which this subdivision (f)(7)(A) may apply. (B) The approval or nonapproval of subdivision (f)(7)(A) shall be proclaimed by the presiding officer of the county legislative body and certified by the presiding officer to the secretary of state.
(A) In counties having a population of not less than fifty-one thousand nine hundred (51,900) nor more than fifty-two thousand (52,000), according to the 2000 federal census or any subsequent federal census, the county legislative body may provide for compensation of not more than one hundred dollars ($100) per month for the board members; provided, that attendance at board meetings shall be required in order to receive the compensation, upon approval by a two-thirds (2/3) vote of the county legislative body to which this subdivision (f)(7)(A) may apply.
(B) The approval or nonapproval of subdivision (f)(7)(A) shall be proclaimed by the presiding officer of the county legislative body and certified by the presiding officer to the secretary of state.
(g) A majority of the board shall constitute a quorum.
(h) The board shall elect its own chair, and shall be authorized to employ such clerical help as may be necessary.
(i) The board shall hold public meetings at least once each month at such regular time and place as the board may determine, and special meetings upon the call of the chair.
(j) The board shall establish its own rules of procedure.
(k) Any member of the board may be removed from office for cause upon a vote of two-thirds (2/3) of the members of the county legislative body, but only after preferment of formal charges by a resolution of a majority of the county legislative body following a public hearing before it.
(l) Before the board shall adopt any proposed budget or salary plan for its employees, it shall submit same to the county legislative body for approval or rejection.
(m) Notwithstanding any law to the contrary, in any county having a population of not less than sixty-seven thousand three hundred (67,300) nor more than sixty-seven thousand four hundred (67,400), according to the 1980 federal census or any subsequent federal census, the county mayor may appoint members of the county legislative body to serve upon the board. Such members shall be subject to confirmation as provided in subsections (a) and (b).
(n) Notwithstanding subsections (a)-(d), a county having a population greater than nine hundred thousand (900,000), according to the 2010 federal census or any subsequent federal census, that creates a county board of public utilities on or after April 18, 2018 may call, in the resolution creating the board, for the election of the members of the board at the regular August election. The resolution shall: (1) Specify the number of members of the board of public utilities; (2) Specify the length of the terms of the members; (3) Provide for the staggering of terms; (4) Provide for the removal of members; (5) Provide for the filling of vacancies on the board; and (6) Specify the compensation for the members, if any.
(1) Specify the number of members of the board of public utilities;
(2) Specify the length of the terms of the members;
(3) Provide for the staggering of terms;
(4) Provide for the removal of members;
(5) Provide for the filling of vacancies on the board; and
(6) Specify the compensation for the members, if any.
Amended by 2021 Tenn. Acts, ch. 200, s 1, eff. 4/22/2021.
Amended by 2018 Tenn. Acts, ch. 738, s 1, eff. 4/18/2018.
Acts 1961, ch. 166, § 3; 1979, ch. 17, § 1; T.C.A., § 5-1603; Acts 1988, ch. 916, § 1; 1989, ch. 396, §§ 1-4; 1990, ch. 879, §1; 1991, ch. 35, §§ 1, 2; 1993, ch. 134, § 1; 1994, ch. 583, §1; 2003 , ch. 90, § 2; 2006, ch. 515, §1; Private Acts 2007 , ch. 51, § 1.
Tenn. Code Ann. § 5-7-109 — TN Code / Title 5 / Chapter 7 / Section 5-7-109
Flags
Status: in_force

(a) Any county mayor of any county whose courthouse is equipped with a flag pole shall have the right to request and be furnished with a flag of the state of Tennessee, which flag shall be displayed by the county authority upon proper occasions. (b) Any county mayor desiring such state flag shall certify in such county mayor's official capacity that: (1) The courthouse of the county of which that person is county mayor is duly equipped with a flag pole suitable for displaying such state flag; and (2) If such state flag is furnished such county, the county authorities agree and obligate themselves to display the same upon all national and state holidays and other days set apart by law for patriotic purposes. (c) Such request shall be forwarded to the adjutant general of the state, who shall thereupon furnish the county with such state flag, to be approximately six feet (6') in length and four feet (4') in width, and from the funds appropriated for the adjutant general's department, the adjutant general is authorized to procure as many state flags as may be necessary; provided, that not more than one (1) such state flag shall be furnished to any county; provided further, that no county shall be entitled to receive a second flag where the one originally furnished it has been destroyed by the elements or other casualties. (d) It is the duty of the county mayor of each and every county obtaining a state flag under this section to see that the same is displayed upon all legal holidays, either state or national, and upon all other days set apart for patriotic observance. (e) Every county shall provide a flag of the United States and a flag of the state of Tennessee to be displayed in the courtroom of every court of record of the county while such court is in session. Acts 1937 (3rd Ex. Sess.), ch. 20, § 1; C. Supp. 1950, § 102.1 (Williams, § 771.1); Acts 1961, ch. 244, § 2; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), §5-709; Acts 2003 , ch. 90, § 2.
(a) Any county mayor of any county whose courthouse is equipped with a flag pole shall have the right to request and be furnished with a flag of the state of Tennessee, which flag shall be displayed by the county authority upon proper occasions.
(b) Any county mayor desiring such state flag shall certify in such county mayor's official capacity that: (1) The courthouse of the county of which that person is county mayor is duly equipped with a flag pole suitable for displaying such state flag; and (2) If such state flag is furnished such county, the county authorities agree and obligate themselves to display the same upon all national and state holidays and other days set apart by law for patriotic purposes.
(1) The courthouse of the county of which that person is county mayor is duly equipped with a flag pole suitable for displaying such state flag; and
(2) If such state flag is furnished such county, the county authorities agree and obligate themselves to display the same upon all national and state holidays and other days set apart by law for patriotic purposes.
(c) Such request shall be forwarded to the adjutant general of the state, who shall thereupon furnish the county with such state flag, to be approximately six feet (6') in length and four feet (4') in width, and from the funds appropriated for the adjutant general's department, the adjutant general is authorized to procure as many state flags as may be necessary; provided, that not more than one (1) such state flag shall be furnished to any county; provided further, that no county shall be entitled to receive a second flag where the one originally furnished it has been destroyed by the elements or other casualties.
(d) It is the duty of the county mayor of each and every county obtaining a state flag under this section to see that the same is displayed upon all legal holidays, either state or national, and upon all other days set apart for patriotic observance.
(e) Every county shall provide a flag of the United States and a flag of the state of Tennessee to be displayed in the courtroom of every court of record of the county while such court is in session.
Acts 1937 (3rd Ex. Sess.), ch. 20, § 1; C. Supp. 1950, § 102.1 (Williams, § 771.1); Acts 1961, ch. 244, § 2; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A. (orig. ed.), §5-709; Acts 2003 , ch. 90, § 2.
Tenn. Code Ann. § 5-13-104 — TN Code / Title 5 / Chapter 13 / Section 5-13-104
Fiscal procedure system
Status: in_force

(a) There shall be set up and maintained in the office of the director of accounts and budgets a system of fiscal procedure, control and centralized accounting, set out and described in this section, which shall be under the administrative control and direction of the director; but such system shall be conducted in full accordance with the general law of this state respecting the duties and responsibilities of the county mayor as fiscal agent of the county. (b) The system of fiscal procedure, control and accounting provided for in this section shall conform to generally accepted principles of governmental accounting and shall be in substantial agreement with the recommendations of the national committee on governmental accounting. (c) The system shall include such records and procedures as may be required to accurately reflect the assets, liabilities, income and expenditures of each fund of the county, together with such records, accounts and files as are necessary to record and control: (1) The transactions relating to county revenues, and the revenues for each of its several funds; (2) The transactions relating to the adopted budget and appropriations, including the expenditures and encumbrances against each item of appropriations; (3) The transactions relating to the bonded debt; and (4) Such other records as may be necessary to facilitate the operation of the adopted budget and the proper accounting for each item of county expenditure. Acts 1957, ch. 313, § 4; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A., §5-1304; Acts 2003 , ch. 90, § 2.
(a) There shall be set up and maintained in the office of the director of accounts and budgets a system of fiscal procedure, control and centralized accounting, set out and described in this section, which shall be under the administrative control and direction of the director; but such system shall be conducted in full accordance with the general law of this state respecting the duties and responsibilities of the county mayor as fiscal agent of the county.
(b) The system of fiscal procedure, control and accounting provided for in this section shall conform to generally accepted principles of governmental accounting and shall be in substantial agreement with the recommendations of the national committee on governmental accounting.
(c) The system shall include such records and procedures as may be required to accurately reflect the assets, liabilities, income and expenditures of each fund of the county, together with such records, accounts and files as are necessary to record and control: (1) The transactions relating to county revenues, and the revenues for each of its several funds; (2) The transactions relating to the adopted budget and appropriations, including the expenditures and encumbrances against each item of appropriations; (3) The transactions relating to the bonded debt; and (4) Such other records as may be necessary to facilitate the operation of the adopted budget and the proper accounting for each item of county expenditure.
(1) The transactions relating to county revenues, and the revenues for each of its several funds;
(2) The transactions relating to the adopted budget and appropriations, including the expenditures and encumbrances against each item of appropriations;
(3) The transactions relating to the bonded debt; and
(4) Such other records as may be necessary to facilitate the operation of the adopted budget and the proper accounting for each item of county expenditure.
Acts 1957, ch. 313, § 4; impl. am. Acts 1978, ch. 934, §§ 16, 36; T.C.A., §5-1304; Acts 2003 , ch. 90, § 2.
Tenn. Code Ann. § 5-19-107 — TN Code / Title 5 / Chapter 19 / Section 5-19-107
Powers of counties
Status: in_force

The several counties are empowered to do all things necessary to provide such county-wide or special district garbage and rubbish collection service or garbage and rubbish disposal service, or both, including, but not limited to: (1) Sue and be sued; (2) Take or acquire real or personal property of every kind, or any interest therein within the county, by grant, purchase, gift, devise or lease, and hold, manage, occupy, dispose of, convey, and encumber the same and create a leasehold interest in the same for the benefit of the county; (3) Exercise the right of eminent domain; (4) Establish, equip, operate and maintain the services, or any of them, authorized by this chapter and establish and enforce regulations including, but not limited to, those for the administration, operation and maintenance thereof; (5) Appoint and employ necessary employees and define their qualifications, duties and responsibilities, and provide for payment in reasonable sums for such duties; (6) Employ counsel; (7) Enter into and perform all necessary contracts, including, but not limited to, contracts with incorporated towns and cities, or with utility districts, within or without the county, or with private contractors, to provide such services within or without their corporate limits, contracts to provide or to be provided training and maintenance, contracts with one (1) or more other counties or with one (1) or more municipalities in other counties for joint provision of such services, contracts for purchasing or leasing necessary equipment, contracts for the performance of any or all operations involved in the provision of such services either on a district, or on a county-wide basis, or on an intergovernmental basis; (8) Provide and maintain all special service functions necessary to the implementation of this chapter, such as, but not limited to, the services of the county sanitarian in the inspection of all refuse processing or disposing operations within the county; (9) Make regulations that shall have the force of law governing all collection and disposal operations and practices entered into under the terms of this chapter; (10) Set the boundaries of special refuse disposal districts established under the terms of this chapter; (11) Establish schedules of, and collect reasonable charges for, any services rendered in any district or area that are not covered by the special tax levy authorized in § 5-19-108 or § 5-19-109 for garbage and rubbish collection or disposal, or both, in that district or area; and (12) Make written agreements for the allocation and conveyance to any annexing municipality of any or all public functions, rights, duties, property, assets and liabilities of a county-wide or district system within or without the area annexed, or to be annexed, that justice and reason may require in the circumstances. Acts 1969, ch. 201, § 6; T.C.A., § 5-1907.
The several counties are empowered to do all things necessary to provide such county-wide or special district garbage and rubbish collection service or garbage and rubbish disposal service, or both, including, but not limited to:
(1) Sue and be sued;
(2) Take or acquire real or personal property of every kind, or any interest therein within the county, by grant, purchase, gift, devise or lease, and hold, manage, occupy, dispose of, convey, and encumber the same and create a leasehold interest in the same for the benefit of the county;
(3) Exercise the right of eminent domain;
(4) Establish, equip, operate and maintain the services, or any of them, authorized by this chapter and establish and enforce regulations including, but not limited to, those for the administration, operation and maintenance thereof;
(5) Appoint and employ necessary employees and define their qualifications, duties and responsibilities, and provide for payment in reasonable sums for such duties;
(6) Employ counsel;
(7) Enter into and perform all necessary contracts, including, but not limited to, contracts with incorporated towns and cities, or with utility districts, within or without the county, or with private contractors, to provide such services within or without their corporate limits, contracts to provide or to be provided training and maintenance, contracts with one (1) or more other counties or with one (1) or more municipalities in other counties for joint provision of such services, contracts for purchasing or leasing necessary equipment, contracts for the performance of any or all operations involved in the provision of such services either on a district, or on a county-wide basis, or on an intergovernmental basis;
(8) Provide and maintain all special service functions necessary to the implementation of this chapter, such as, but not limited to, the services of the county sanitarian in the inspection of all refuse processing or disposing operations within the county;
(9) Make regulations that shall have the force of law governing all collection and disposal operations and practices entered into under the terms of this chapter;
(10) Set the boundaries of special refuse disposal districts established under the terms of this chapter;
(11) Establish schedules of, and collect reasonable charges for, any services rendered in any district or area that are not covered by the special tax levy authorized in § 5-19-108 or § 5-19-109 for garbage and rubbish collection or disposal, or both, in that district or area; and
(12) Make written agreements for the allocation and conveyance to any annexing municipality of any or all public functions, rights, duties, property, assets and liabilities of a county-wide or district system within or without the area annexed, or to be annexed, that justice and reason may require in the circumstances.
Acts 1969, ch. 201, § 6; T.C.A., § 5-1907.
Tenn. Code Ann. § 5-1-128 — TN Code / Title 5 / Chapter 1 / Section 5-1-128
Sale of surplus property by public auction includes sale by Internet auction
Status: in_force

When a county, including any county having a charter or metropolitan form of government, is required by any law or its charter to sell surplus property by public auction, "public auction" includes the sale by Internet auction. Acts 2009, ch. 173, § 3.
When a county, including any county having a charter or metropolitan form of government, is required by any law or its charter to sell surplus property by public auction, "public auction" includes the sale by Internet auction.
Acts 2009, ch. 173, § 3.
Tenn. Code Ann. § 5-1-211 — TN Code / Title 5 / Chapter 1 / Section 5-1-211
Chartered counties - Ordinances
Status: in_force

(a) The legislative body of each county that adopts a charter form of county government may pass ordinances relating to purely county affairs, but such ordinances shall not be opposed to the general laws and shall not interfere with the local affairs of any municipality within the limit of such county. (b) Each county government created and established pursuant to this part is empowered to set maximum monetary penalties and forfeitures up to one thousand dollars ($1,000) for violation of county ordinances. In counties with a population of over seven hundred thousand (700,000), according to the 1990 federal census, no fine over fifty dollars ($50.00) is allowed unless the ordinance permitting such is approved by a two-thirds (2/3) vote of the county commission. (c) (1) Every ordinance shall be read on three (3) different days in open session of the legislative body before its adoption, and not less than one (1) week shall elapse between first and third readings, and any ordinance not so read shall be null and void. Such county may establish by ordinance a procedure to read the caption of an ordinance on the first and second readings and an ordinance in its entirety on the third reading; provided, that for any ordinance that is longer than two (2) typewritten pages, the county may adopt a procedure to read a summary of the ordinance in lieu of reading the entire ordinance. Copies of such ordinances shall be available during regular business hours at the office of the county clerk and during sessions in which the ordinance has its second and third readings. (2) Unless prohibited by its charter, the county legislative body of a county that has a charter form of county government may by ordinance require every ordinance to be read on two (2) different days in open session of the legislative body before its adoption, and not less than one (1) week shall elapse between first and second readings, and any ordinance not so read shall be null and void. Such county may establish by ordinance a procedure to read the caption of an ordinance on the first reading and an ordinance in its entirety on the second reading; provided, that for any ordinance that is longer than two (2) typewritten pages, the county may adopt a procedure to read a summary of the ordinance in lieu of reading the entire ordinance. Copies of such ordinances shall be available during regular business hours at the office of the county clerk and during sessions in which the ordinance has its second reading. (d) (1) An ordinance shall not take effect until fifteen (15) days after its passage, except in case of an emergency ordinance. (2) An emergency ordinance may become effective upon the day of its final passage; provided, that it shall contain the statement that an emergency exists and shall specify with distinctness the facts and reasons constituting such an emergency. (3) The unanimous vote of all members of the legislative body present shall be required to pass an emergency ordinance. (4) No ordinance making a grant, renewal or extension of a franchise or other special privilege, or regulating the rate to be charged for its service by any public utility shall ever be passed as an emergency ordinance. (5) No ordinance shall be amended except by a new ordinance. (e) In all ordinances adopted under subsections (c) and (d), the vote shall be determined by yeas and nays, and the names of the members voting for or against an ordinance shall be entered upon the journal. (f) The county clerk shall number and compile in an ordinance book all ordinances and shall preserve such book in the county clerk's office. (g) After passage all ordinances of a penal nature shall be published at least once in a newspaper of general circulation in the county, and no such ordinance shall take effect prior to its publication. (h) Ordinances shall be enforced by the chief law enforcement officer of the county, unless an ordinance otherwise provides. (i) Persons charged with violation of an ordinance in whole or in part shall be tried in the court of general sessions. Any fines collected for such violation shall be paid into the county general fund unless the ordinance otherwise provides. Acts 1979, ch. 402, § 11; T.C.A., § 5-131; Acts 1988, ch. 645, § 1; 1992, ch. 681, § 1; 1993, ch. 186, § 1; 1999, ch. 100, § 1.
(a) The legislative body of each county that adopts a charter form of county government may pass ordinances relating to purely county affairs, but such ordinances shall not be opposed to the general laws and shall not interfere with the local affairs of any municipality within the limit of such county.
(b) Each county government created and established pursuant to this part is empowered to set maximum monetary penalties and forfeitures up to one thousand dollars ($1,000) for violation of county ordinances. In counties with a population of over seven hundred thousand (700,000), according to the 1990 federal census, no fine over fifty dollars ($50.00) is allowed unless the ordinance permitting such is approved by a two-thirds (2/3) vote of the county commission.
(c) (1) Every ordinance shall be read on three (3) different days in open session of the legislative body before its adoption, and not less than one (1) week shall elapse between first and third readings, and any ordinance not so read shall be null and void. Such county may establish by ordinance a procedure to read the caption of an ordinance on the first and second readings and an ordinance in its entirety on the third reading; provided, that for any ordinance that is longer than two (2) typewritten pages, the county may adopt a procedure to read a summary of the ordinance in lieu of reading the entire ordinance. Copies of such ordinances shall be available during regular business hours at the office of the county clerk and during sessions in which the ordinance has its second and third readings. (2) Unless prohibited by its charter, the county legislative body of a county that has a charter form of county government may by ordinance require every ordinance to be read on two (2) different days in open session of the legislative body before its adoption, and not less than one (1) week shall elapse between first and second readings, and any ordinance not so read shall be null and void. Such county may establish by ordinance a procedure to read the caption of an ordinance on the first reading and an ordinance in its entirety on the second reading; provided, that for any ordinance that is longer than two (2) typewritten pages, the county may adopt a procedure to read a summary of the ordinance in lieu of reading the entire ordinance. Copies of such ordinances shall be available during regular business hours at the office of the county clerk and during sessions in which the ordinance has its second reading.
(1) Every ordinance shall be read on three (3) different days in open session of the legislative body before its adoption, and not less than one (1) week shall elapse between first and third readings, and any ordinance not so read shall be null and void. Such county may establish by ordinance a procedure to read the caption of an ordinance on the first and second readings and an ordinance in its entirety on the third reading; provided, that for any ordinance that is longer than two (2) typewritten pages, the county may adopt a procedure to read a summary of the ordinance in lieu of reading the entire ordinance. Copies of such ordinances shall be available during regular business hours at the office of the county clerk and during sessions in which the ordinance has its second and third readings.
(2) Unless prohibited by its charter, the county legislative body of a county that has a charter form of county government may by ordinance require every ordinance to be read on two (2) different days in open session of the legislative body before its adoption, and not less than one (1) week shall elapse between first and second readings, and any ordinance not so read shall be null and void. Such county may establish by ordinance a procedure to read the caption of an ordinance on the first reading and an ordinance in its entirety on the second reading; provided, that for any ordinance that is longer than two (2) typewritten pages, the county may adopt a procedure to read a summary of the ordinance in lieu of reading the entire ordinance. Copies of such ordinances shall be available during regular business hours at the office of the county clerk and during sessions in which the ordinance has its second reading.
(d) (1) An ordinance shall not take effect until fifteen (15) days after its passage, except in case of an emergency ordinance. (2) An emergency ordinance may become effective upon the day of its final passage; provided, that it shall contain the statement that an emergency exists and shall specify with distinctness the facts and reasons constituting such an emergency. (3) The unanimous vote of all members of the legislative body present shall be required to pass an emergency ordinance. (4) No ordinance making a grant, renewal or extension of a franchise or other special privilege, or regulating the rate to be charged for its service by any public utility shall ever be passed as an emergency ordinance. (5) No ordinance shall be amended except by a new ordinance.
(1) An ordinance shall not take effect until fifteen (15) days after its passage, except in case of an emergency ordinance.
(2) An emergency ordinance may become effective upon the day of its final passage; provided, that it shall contain the statement that an emergency exists and shall specify with distinctness the facts and reasons constituting such an emergency.
(3) The unanimous vote of all members of the legislative body present shall be required to pass an emergency ordinance.
(4) No ordinance making a grant, renewal or extension of a franchise or other special privilege, or regulating the rate to be charged for its service by any public utility shall ever be passed as an emergency ordinance.
(5) No ordinance shall be amended except by a new ordinance.
(e) In all ordinances adopted under subsections (c) and (d), the vote shall be determined by yeas and nays, and the names of the members voting for or against an ordinance shall be entered upon the journal.
(f) The county clerk shall number and compile in an ordinance book all ordinances and shall preserve such book in the county clerk's office.
(g) After passage all ordinances of a penal nature shall be published at least once in a newspaper of general circulation in the county, and no such ordinance shall take effect prior to its publication.
(h) Ordinances shall be enforced by the chief law enforcement officer of the county, unless an ordinance otherwise provides.
(i) Persons charged with violation of an ordinance in whole or in part shall be tried in the court of general sessions. Any fines collected for such violation shall be paid into the county general fund unless the ordinance otherwise provides.
Acts 1979, ch. 402, § 11; T.C.A., § 5-131; Acts 1988, ch. 645, § 1; 1992, ch. 681, § 1; 1993, ch. 186, § 1; 1999, ch. 100, § 1.
Tenn. Code Ann. § 5-1-306 — TN Code / Title 5 / Chapter 1 / Section 5-1-306
Introductory level renewal sticker
Status: in_force

Participants who do not wish to enter the intermediate level or the advanced level or who cannot complete the requirements of the next level within one (1) year may complete eighteen (18) hours of training from courses not taken within the previous year and earn a renewal sticker to attach to the introductory level certificate. Acts 1989, ch. 303, § 6.
Participants who do not wish to enter the intermediate level or the advanced level or who cannot complete the requirements of the next level within one (1) year may complete eighteen (18) hours of training from courses not taken within the previous year and earn a renewal sticker to attach to the introductory level certificate.
Acts 1989, ch. 303, § 6.
Tenn. Code Ann. § 5-8-102 — TN Code / Title 5 / Chapter 8 / Section 5-8-102
Privilege tax - Motor vehicle tax
Status: in_force

(a) Privilege Taxes Authorized. Each county is empowered to levy privilege taxes upon merchants and such other vocations, occupations or businesses as are declared to be privileges, not exceeding in amount that levied by the state for state purposes. (b) Motor Vehicle Tax - Authorization. Each county is empowered to levy for county purposes by action of its governing body a motor vehicle privilege tax as a condition precedent to the operation of a motor vehicle within the county. The tax may be levied on any motor vehicle taxable by the state. (c) Motor Vehicle Tax - Imposition. (1) No resolution authorizing such motor vehicle privilege tax shall take effect unless it is approved by a two-thirds (2/3) vote of the county legislative body at two (2) consecutive, regularly scheduled meetings or unless it is approved by a majority of the number of qualified voters of the county voting in an election on the question of whether or not the tax should be levied. (2) (A) Except as provided in subdivision (c)(2)(B), if there is a petition of registered voters amounting to ten percent (10%) of the votes cast in the county in the last gubernatorial election that is filed with the county election commission within thirty (30) days of final approval of such resolution by the county legislative body, then the county election commission shall call an election on the question of whether or not the tax should be levied in accordance with this section. (B) In any county having a population of not less than eight hundred twenty-five thousand (825,000) nor more than eight hundred thirty thousand (830,000), according to the 1990 federal census or any subsequent federal census, if there is a petition of ten percent (10%) of the qualified voters who voted in the county in the last gubernatorial election that is filed with the county election commission within thirty (30) days of final approval of such resolution by the county legislative body, then the county election commission shall call an election on the question of whether or not the tax should be levied in accordance with this section. (3) The local governing body shall direct the county election commission to call such election to be held in a regular election or in a special election for the purpose of approving or rejecting such tax levy. (4) The ballots used in such election shall have printed on them the substance of such resolution and the voters shall vote for or against its approval. (5) The votes cast on the question shall be canvassed and the results proclaimed by the county election commission and certified by it to the local governing body. (6) The qualifications of voters voting on the question shall be the same as those required for participation in general elections. (7) All laws applicable to general elections shall apply to the determination of the approval or rejection of this tax levy. (d) Motor Vehicle Tax - Requirements and Limitations. (1) Any disabled veteran who has one hundred percent (100%) permanent total disability from a service-connected cause or any former prisoner-of-war, as determined by the United States veterans administration, is exempt from the motor vehicle privilege tax imposed by this section or by private act upon submission of evidence of such disability to the officer in the county charged with the responsibility for collecting such tax. (2) In each county that has levied or may hereafter levy a motor vehicle privilege tax under either this chapter or by private act, the duration or term for which the privilege is issued, method of collection, proration of the amount chargeable for a period of either more or less than a calendar year interval, and the grace period allowable shall be the same as that provided for in § 55-4-104 for payment of state motor vehicle registration fees for all such vehicles described in that section. During the period of transition from the current collection procedure and tax interval to the alternate interval method, each county shall use the same system of fee proration for applicable vehicles as that applied by the state during its transitional period. No resolution of the local governing body or election on the question by qualified voters of the county is required for implementation of these specific provisions. (3) In each county that has levied or may hereafter levy a motor vehicle privilege tax under either this chapter or by private act, the county legislative body shall determine by resolution whether a resident who operates a motor vehicle in the county shall have a decal or emblem affixed upon the motor vehicle as evidence of compliance and, if a decal or emblem is required by the county legislative body, the place on the motor vehicle at which it shall be affixed. Any person who fails to display the decal or emblem required by a county legislative body under this subdivision (d)(3) commits a Class C misdemeanor. However, § 7-51-702 , concerning nonresident motorists, shall remain in effect. (4) Any OEM headquarters company may make application to the commissioner of revenue to be exempt from the motor vehicle privilege tax imposed by this section or by private act; provided, however, that the exemption granted under this subdivision (d)(4) shall apply only with respect to OEM headquarters company vehicles. For purposes of this subdivision (d)(4), "OEM headquarters company" and "OEM headquarters company vehicle" have the same meaning as provided in title 55, chapter 1. (5) (A) For purposes of this subdivision (d)(5), "antique motor vehicle" means any antique motor vehicle, as defined in § 55-4-111 , for which a permanent antique motor vehicle registration plate has been or is issued pursuant to § 55-4-111(b) and title 55, chapter 4, part 2. (B) In each county that has levied or may levy a motor vehicle privilege tax under either this chapter or by private act, the county may, by action of its governing body, either: (i) Exempt any owner of an antique motor vehicle who resides in the county from liability for the tax; or (ii) In lieu of paying the tax annually, require any owner of an antique motor vehicle who resides in the county to pay the tax on a one-time-only basis upon issuance of a permanent decal or other device pursuant to subdivision (d)(5)(D). (C) No resolution authorizing an exemption pursuant to subdivision (d)(5)(B)(i) or requiring the one-time payment of the tax pursuant to subdivision (d)(5)(B)(ii), whichever is applicable, shall take effect unless it is approved by a two-thirds (2/3) vote of the county legislative body at two (2) consecutive, regularly scheduled meetings or unless it is approved by a majority of the number of qualified voters of the county voting in an election conducted in accordance with subsection (c) on the question of whether or not owners should be exempted from the tax or liable for the one-time payment of the tax, whichever is applicable. (D) (i) In any county that approves a resolution requiring the payment of a one-time tax pursuant to subdivision (d)(5)(B)(ii), any owner who has been previously issued a decal or other device evidencing payment of the tax pursuant to this chapter or by private act and any owner who applies for initial issuance of such a decal or device shall be entitled to issuance of a permanent decal or other device upon payment of a one-time-only tax and the fee imposed by subdivision (d)(5)(D)(iii). (ii) The permanent decal or other device shall be nonrenewable and nontransferable and shall be valid so long as the permanent antique motor vehicle registration plate issued to the owner is valid pursuant to § 55-4-111(b)(2) . (iii) The county clerk may charge a one-time-only fee for the initial issuance of the permanent decal or other device in an amount sufficient to defray the costs of implementing this subdivision (d)(5)(D). (6) A veteran or active-duty service member of the armed services is exempt from the motor vehicle privilege tax imposed by this section or by private act for a motor vehicle sold, given, or donated to the veteran or service member if: (A) The veteran or service member has a service-connected disability as described in 38 U.S.C. § 3901 ; (B) The veteran or service member receives a grant from the United States department of veterans affairs, pursuant to 38 U.S.C. §§ 3901 - 3904 ; and (C) The grant is used to provide or assist in providing the vehicle to the veteran or service member. Amended by 2018 Tenn. Acts, ch. 541, s 2, eff. 3/5/2018. Amended by 2014 Tenn. Acts, ch. 547, s 1, eff. 3/17/2014. Acts 1915, ch. 101, § 2; Shan., § 1916a1; Code 1932, § 3329; modified; Acts 1976, ch. 618, § 1; 1977, ch. 76, § 1; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 5-802; Acts 1983, ch. 409, § 1; 1984, ch. 510, § 1; 1984, ch. 773, § 1; 1985, ch. 42, § 1; 1986, ch. 530, § 1; 1989, ch. 591, § 113; 1993, ch. 518, §§ 17, 21; 2009 , ch. 530, § 126.
(a) Privilege Taxes Authorized. Each county is empowered to levy privilege taxes upon merchants and such other vocations, occupations or businesses as are declared to be privileges, not exceeding in amount that levied by the state for state purposes.
(b) Motor Vehicle Tax - Authorization. Each county is empowered to levy for county purposes by action of its governing body a motor vehicle privilege tax as a condition precedent to the operation of a motor vehicle within the county. The tax may be levied on any motor vehicle taxable by the state.
(c) Motor Vehicle Tax - Imposition. (1) No resolution authorizing such motor vehicle privilege tax shall take effect unless it is approved by a two-thirds (2/3) vote of the county legislative body at two (2) consecutive, regularly scheduled meetings or unless it is approved by a majority of the number of qualified voters of the county voting in an election on the question of whether or not the tax should be levied. (2) (A) Except as provided in subdivision (c)(2)(B), if there is a petition of registered voters amounting to ten percent (10%) of the votes cast in the county in the last gubernatorial election that is filed with the county election commission within thirty (30) days of final approval of such resolution by the county legislative body, then the county election commission shall call an election on the question of whether or not the tax should be levied in accordance with this section. (B) In any county having a population of not less than eight hundred twenty-five thousand (825,000) nor more than eight hundred thirty thousand (830,000), according to the 1990 federal census or any subsequent federal census, if there is a petition of ten percent (10%) of the qualified voters who voted in the county in the last gubernatorial election that is filed with the county election commission within thirty (30) days of final approval of such resolution by the county legislative body, then the county election commission shall call an election on the question of whether or not the tax should be levied in accordance with this section. (3) The local governing body shall direct the county election commission to call such election to be held in a regular election or in a special election for the purpose of approving or rejecting such tax levy. (4) The ballots used in such election shall have printed on them the substance of such resolution and the voters shall vote for or against its approval. (5) The votes cast on the question shall be canvassed and the results proclaimed by the county election commission and certified by it to the local governing body. (6) The qualifications of voters voting on the question shall be the same as those required for participation in general elections. (7) All laws applicable to general elections shall apply to the determination of the approval or rejection of this tax levy.
(1) No resolution authorizing such motor vehicle privilege tax shall take effect unless it is approved by a two-thirds (2/3) vote of the county legislative body at two (2) consecutive, regularly scheduled meetings or unless it is approved by a majority of the number of qualified voters of the county voting in an election on the question of whether or not the tax should be levied.
(2) (A) Except as provided in subdivision (c)(2)(B), if there is a petition of registered voters amounting to ten percent (10%) of the votes cast in the county in the last gubernatorial election that is filed with the county election commission within thirty (30) days of final approval of such resolution by the county legislative body, then the county election commission shall call an election on the question of whether or not the tax should be levied in accordance with this section. (B) In any county having a population of not less than eight hundred twenty-five thousand (825,000) nor more than eight hundred thirty thousand (830,000), according to the 1990 federal census or any subsequent federal census, if there is a petition of ten percent (10%) of the qualified voters who voted in the county in the last gubernatorial election that is filed with the county election commission within thirty (30) days of final approval of such resolution by the county legislative body, then the county election commission shall call an election on the question of whether or not the tax should be levied in accordance with this section.
(A) Except as provided in subdivision (c)(2)(B), if there is a petition of registered voters amounting to ten percent (10%) of the votes cast in the county in the last gubernatorial election that is filed with the county election commission within thirty (30) days of final approval of such resolution by the county legislative body, then the county election commission shall call an election on the question of whether or not the tax should be levied in accordance with this section.
(B) In any county having a population of not less than eight hundred twenty-five thousand (825,000) nor more than eight hundred thirty thousand (830,000), according to the 1990 federal census or any subsequent federal census, if there is a petition of ten percent (10%) of the qualified voters who voted in the county in the last gubernatorial election that is filed with the county election commission within thirty (30) days of final approval of such resolution by the county legislative body, then the county election commission shall call an election on the question of whether or not the tax should be levied in accordance with this section.
(3) The local governing body shall direct the county election commission to call such election to be held in a regular election or in a special election for the purpose of approving or rejecting such tax levy.
(4) The ballots used in such election shall have printed on them the substance of such resolution and the voters shall vote for or against its approval.
(5) The votes cast on the question shall be canvassed and the results proclaimed by the county election commission and certified by it to the local governing body.
(6) The qualifications of voters voting on the question shall be the same as those required for participation in general elections.
(7) All laws applicable to general elections shall apply to the determination of the approval or rejection of this tax levy.
(d) Motor Vehicle Tax - Requirements and Limitations. (1) Any disabled veteran who has one hundred percent (100%) permanent total disability from a service-connected cause or any former prisoner-of-war, as determined by the United States veterans administration, is exempt from the motor vehicle privilege tax imposed by this section or by private act upon submission of evidence of such disability to the officer in the county charged with the responsibility for collecting such tax. (2) In each county that has levied or may hereafter levy a motor vehicle privilege tax under either this chapter or by private act, the duration or term for which the privilege is issued, method of collection, proration of the amount chargeable for a period of either more or less than a calendar year interval, and the grace period allowable shall be the same as that provided for in § 55-4-104 for payment of state motor vehicle registration fees for all such vehicles described in that section. During the period of transition from the current collection procedure and tax interval to the alternate interval method, each county shall use the same system of fee proration for applicable vehicles as that applied by the state during its transitional period. No resolution of the local governing body or election on the question by qualified voters of the county is required for implementation of these specific provisions. (3) In each county that has levied or may hereafter levy a motor vehicle privilege tax under either this chapter or by private act, the county legislative body shall determine by resolution whether a resident who operates a motor vehicle in the county shall have a decal or emblem affixed upon the motor vehicle as evidence of compliance and, if a decal or emblem is required by the county legislative body, the place on the motor vehicle at which it shall be affixed. Any person who fails to display the decal or emblem required by a county legislative body under this subdivision (d)(3) commits a Class C misdemeanor. However, § 7-51-702 , concerning nonresident motorists, shall remain in effect. (4) Any OEM headquarters company may make application to the commissioner of revenue to be exempt from the motor vehicle privilege tax imposed by this section or by private act; provided, however, that the exemption granted under this subdivision (d)(4) shall apply only with respect to OEM headquarters company vehicles. For purposes of this subdivision (d)(4), "OEM headquarters company" and "OEM headquarters company vehicle" have the same meaning as provided in title 55, chapter 1. (5) (A) For purposes of this subdivision (d)(5), "antique motor vehicle" means any antique motor vehicle, as defined in § 55-4-111 , for which a permanent antique motor vehicle registration plate has been or is issued pursuant to § 55-4-111(b) and title 55, chapter 4, part 2. (B) In each county that has levied or may levy a motor vehicle privilege tax under either this chapter or by private act, the county may, by action of its governing body, either: (i) Exempt any owner of an antique motor vehicle who resides in the county from liability for the tax; or (ii) In lieu of paying the tax annually, require any owner of an antique motor vehicle who resides in the county to pay the tax on a one-time-only basis upon issuance of a permanent decal or other device pursuant to subdivision (d)(5)(D). (C) No resolution authorizing an exemption pursuant to subdivision (d)(5)(B)(i) or requiring the one-time payment of the tax pursuant to subdivision (d)(5)(B)(ii), whichever is applicable, shall take effect unless it is approved by a two-thirds (2/3) vote of the county legislative body at two (2) consecutive, regularly scheduled meetings or unless it is approved by a majority of the number of qualified voters of the county voting in an election conducted in accordance with subsection (c) on the question of whether or not owners should be exempted from the tax or liable for the one-time payment of the tax, whichever is applicable. (D) (i) In any county that approves a resolution requiring the payment of a one-time tax pursuant to subdivision (d)(5)(B)(ii), any owner who has been previously issued a decal or other device evidencing payment of the tax pursuant to this chapter or by private act and any owner who applies for initial issuance of such a decal or device shall be entitled to issuance of a permanent decal or other device upon payment of a one-time-only tax and the fee imposed by subdivision (d)(5)(D)(iii). (ii) The permanent decal or other device shall be nonrenewable and nontransferable and shall be valid so long as the permanent antique motor vehicle registration plate issued to the owner is valid pursuant to § 55-4-111(b)(2) . (iii) The county clerk may charge a one-time-only fee for the initial issuance of the permanent decal or other device in an amount sufficient to defray the costs of implementing this subdivision (d)(5)(D). (6) A veteran or active-duty service member of the armed services is exempt from the motor vehicle privilege tax imposed by this section or by private act for a motor vehicle sold, given, or donated to the veteran or service member if: (A) The veteran or service member has a service-connected disability as described in 38 U.S.C. § 3901 ; (B) The veteran or service member receives a grant from the United States department of veterans affairs, pursuant to 38 U.S.C. §§ 3901 - 3904 ; and (C) The grant is used to provide or assist in providing the vehicle to the veteran or service member.
(1) Any disabled veteran who has one hundred percent (100%) permanent total disability from a service-connected cause or any former prisoner-of-war, as determined by the United States veterans administration, is exempt from the motor vehicle privilege tax imposed by this section or by private act upon submission of evidence of such disability to the officer in the county charged with the responsibility for collecting such tax.
(2) In each county that has levied or may hereafter levy a motor vehicle privilege tax under either this chapter or by private act, the duration or term for which the privilege is issued, method of collection, proration of the amount chargeable for a period of either more or less than a calendar year interval, and the grace period allowable shall be the same as that provided for in § 55-4-104 for payment of state motor vehicle registration fees for all such vehicles described in that section. During the period of transition from the current collection procedure and tax interval to the alternate interval method, each county shall use the same system of fee proration for applicable vehicles as that applied by the state during its transitional period. No resolution of the local governing body or election on the question by qualified voters of the county is required for implementation of these specific provisions.
(3) In each county that has levied or may hereafter levy a motor vehicle privilege tax under either this chapter or by private act, the county legislative body shall determine by resolution whether a resident who operates a motor vehicle in the county shall have a decal or emblem affixed upon the motor vehicle as evidence of compliance and, if a decal or emblem is required by the county legislative body, the place on the motor vehicle at which it shall be affixed. Any person who fails to display the decal or emblem required by a county legislative body under this subdivision (d)(3) commits a Class C misdemeanor. However, § 7-51-702 , concerning nonresident motorists, shall remain in effect.
(4) Any OEM headquarters company may make application to the commissioner of revenue to be exempt from the motor vehicle privilege tax imposed by this section or by private act; provided, however, that the exemption granted under this subdivision (d)(4) shall apply only with respect to OEM headquarters company vehicles. For purposes of this subdivision (d)(4), "OEM headquarters company" and "OEM headquarters company vehicle" have the same meaning as provided in title 55, chapter 1.
(5) (A) For purposes of this subdivision (d)(5), "antique motor vehicle" means any antique motor vehicle, as defined in § 55-4-111 , for which a permanent antique motor vehicle registration plate has been or is issued pursuant to § 55-4-111(b) and title 55, chapter 4, part 2. (B) In each county that has levied or may levy a motor vehicle privilege tax under either this chapter or by private act, the county may, by action of its governing body, either: (i) Exempt any owner of an antique motor vehicle who resides in the county from liability for the tax; or (ii) In lieu of paying the tax annually, require any owner of an antique motor vehicle who resides in the county to pay the tax on a one-time-only basis upon issuance of a permanent decal or other device pursuant to subdivision (d)(5)(D). (C) No resolution authorizing an exemption pursuant to subdivision (d)(5)(B)(i) or requiring the one-time payment of the tax pursuant to subdivision (d)(5)(B)(ii), whichever is applicable, shall take effect unless it is approved by a two-thirds (2/3) vote of the county legislative body at two (2) consecutive, regularly scheduled meetings or unless it is approved by a majority of the number of qualified voters of the county voting in an election conducted in accordance with subsection (c) on the question of whether or not owners should be exempted from the tax or liable for the one-time payment of the tax, whichever is applicable. (D) (i) In any county that approves a resolution requiring the payment of a one-time tax pursuant to subdivision (d)(5)(B)(ii), any owner who has been previously issued a decal or other device evidencing payment of the tax pursuant to this chapter or by private act and any owner who applies for initial issuance of such a decal or device shall be entitled to issuance of a permanent decal or other device upon payment of a one-time-only tax and the fee imposed by subdivision (d)(5)(D)(iii). (ii) The permanent decal or other device shall be nonrenewable and nontransferable and shall be valid so long as the permanent antique motor vehicle registration plate issued to the owner is valid pursuant to § 55-4-111(b)(2) . (iii) The county clerk may charge a one-time-only fee for the initial issuance of the permanent decal or other device in an amount sufficient to defray the costs of implementing this subdivision (d)(5)(D).
(A) For purposes of this subdivision (d)(5), "antique motor vehicle" means any antique motor vehicle, as defined in § 55-4-111 , for which a permanent antique motor vehicle registration plate has been or is issued pursuant to § 55-4-111(b) and title 55, chapter 4, part 2.
(B) In each county that has levied or may levy a motor vehicle privilege tax under either this chapter or by private act, the county may, by action of its governing body, either: (i) Exempt any owner of an antique motor vehicle who resides in the county from liability for the tax; or (ii) In lieu of paying the tax annually, require any owner of an antique motor vehicle who resides in the county to pay the tax on a one-time-only basis upon issuance of a permanent decal or other device pursuant to subdivision (d)(5)(D).
(i) Exempt any owner of an antique motor vehicle who resides in the county from liability for the tax; or
(ii) In lieu of paying the tax annually, require any owner of an antique motor vehicle who resides in the county to pay the tax on a one-time-only basis upon issuance of a permanent decal or other device pursuant to subdivision (d)(5)(D).
(C) No resolution authorizing an exemption pursuant to subdivision (d)(5)(B)(i) or requiring the one-time payment of the tax pursuant to subdivision (d)(5)(B)(ii), whichever is applicable, shall take effect unless it is approved by a two-thirds (2/3) vote of the county legislative body at two (2) consecutive, regularly scheduled meetings or unless it is approved by a majority of the number of qualified voters of the county voting in an election conducted in accordance with subsection (c) on the question of whether or not owners should be exempted from the tax or liable for the one-time payment of the tax, whichever is applicable.
(D) (i) In any county that approves a resolution requiring the payment of a one-time tax pursuant to subdivision (d)(5)(B)(ii), any owner who has been previously issued a decal or other device evidencing payment of the tax pursuant to this chapter or by private act and any owner who applies for initial issuance of such a decal or device shall be entitled to issuance of a permanent decal or other device upon payment of a one-time-only tax and the fee imposed by subdivision (d)(5)(D)(iii). (ii) The permanent decal or other device shall be nonrenewable and nontransferable and shall be valid so long as the permanent antique motor vehicle registration plate issued to the owner is valid pursuant to § 55-4-111(b)(2) . (iii) The county clerk may charge a one-time-only fee for the initial issuance of the permanent decal or other device in an amount sufficient to defray the costs of implementing this subdivision (d)(5)(D).
(i) In any county that approves a resolution requiring the payment of a one-time tax pursuant to subdivision (d)(5)(B)(ii), any owner who has been previously issued a decal or other device evidencing payment of the tax pursuant to this chapter or by private act and any owner who applies for initial issuance of such a decal or device shall be entitled to issuance of a permanent decal or other device upon payment of a one-time-only tax and the fee imposed by subdivision (d)(5)(D)(iii).
(ii) The permanent decal or other device shall be nonrenewable and nontransferable and shall be valid so long as the permanent antique motor vehicle registration plate issued to the owner is valid pursuant to § 55-4-111(b)(2) .
(iii) The county clerk may charge a one-time-only fee for the initial issuance of the permanent decal or other device in an amount sufficient to defray the costs of implementing this subdivision (d)(5)(D).
(6) A veteran or active-duty service member of the armed services is exempt from the motor vehicle privilege tax imposed by this section or by private act for a motor vehicle sold, given, or donated to the veteran or service member if: (A) The veteran or service member has a service-connected disability as described in 38 U.S.C. § 3901 ; (B) The veteran or service member receives a grant from the United States department of veterans affairs, pursuant to 38 U.S.C. §§ 3901 - 3904 ; and (C) The grant is used to provide or assist in providing the vehicle to the veteran or service member.
(A) The veteran or service member has a service-connected disability as described in 38 U.S.C. § 3901 ;
(B) The veteran or service member receives a grant from the United States department of veterans affairs, pursuant to 38 U.S.C. §§ 3901 - 3904 ; and
(C) The grant is used to provide or assist in providing the vehicle to the veteran or service member.
Amended by 2018 Tenn. Acts, ch. 541, s 2, eff. 3/5/2018.
Amended by 2014 Tenn. Acts, ch. 547, s 1, eff. 3/17/2014.
Acts 1915, ch. 101, § 2; Shan., § 1916a1; Code 1932, § 3329; modified; Acts 1976, ch. 618, § 1; 1977, ch. 76, § 1; impl. am. Acts 1978, ch. 934, §§ 22, 36; T.C.A. (orig. ed.), § 5-802; Acts 1983, ch. 409, § 1; 1984, ch. 510, § 1; 1984, ch. 773, § 1; 1985, ch. 42, § 1; 1986, ch. 530, § 1; 1989, ch. 591, § 113; 1993, ch. 518, §§ 17, 21; 2009 , ch. 530, § 126.
Tenn. Code Ann. § 5-1-309 — TN Code / Title 5 / Chapter 1 / Section 5-1-309
Modification of course level requirements
Status: in_force

Modification of the course level requirements outlined in this part, including renewal criteria for any level, may be made by the University of Tennessee institute for public service's center for government training with the concurrence of a majority of the education committees of the associations referred to in § 5-1-303 . Acts 1989, ch. 303, § 9.
Modification of the course level requirements outlined in this part, including renewal criteria for any level, may be made by the University of Tennessee institute for public service's center for government training with the concurrence of a majority of the education committees of the associations referred to in § 5-1-303 .
Acts 1989, ch. 303, § 9.
Tenn. Code Ann. § 5-8-301 — TN Code / Title 5 / Chapter 8 / Section 5-8-301
Authorized investments
Status: in_force

(a) It is the policy of this state and the several counties that all idle county funds shall be invested to the maximum extent practical according to the following: (1) Idle county funds derived from bond proceeds shall be invested in accordance with subsection (b); (2) Idle county funds derived from sales of assets, settlements, or other infrequent and unusual occurrences shall be invested in accordance with subsection (b) and subdivisions (c)(2) and (3); and (3) All other idle county funds shall be invested in accordance with subsections (b) and (c). (b) In order to provide a safe temporary medium for investment of idle funds, counties are authorized to invest in the investment instruments noted in this section or as otherwise provided in the charter of those counties that have adopted a charter form of government pursuant to chapter 1, part 2 of this title. Any investments made pursuant to subdivisions (b)(3), (5) and (6) shall either be approved by the county legislative body, be in compliance with an investment policy adopted by the county legislative body, or approved by an investment committee established pursuant to § 5-8-302 . Counties are authorized to invest idle funds in any of the following: (1) Bonds, notes or treasury bills of the United States or other obligations guaranteed as to principal and interest by the United States or any of its agencies; (2) Certificates of deposit and other evidence of deposit at Tennessee state chartered banks and savings and loan associations and federally chartered banks and savings and loan associations. Prior to making these investments, the county official shall obtain and document at least two (2) proposals from banks or other financial institutions to assure the county receives the highest and best rate of return. The documentation shall be retained in the official's office for a period of not less than three (3) years. Notwithstanding any other public or private act to the contrary, all investments made pursuant to this subdivision (b)(2) shall be secured by collateral in the same manner and under the same conditions as state deposits under title 9, chapter 4, parts 1 and 4, or as provided in a collateral pool created under title 9, chapter 4, part 5; (3) Obligations of the United States or its agencies under a repurchase agreement for a shorter time than the maturity date of the security itself if the market value of the security itself is more than the amount of funds invested. Counties may invest in repurchase agreements only if the comptroller of the treasury or the comptroller's designee approves repurchase agreements as an authorized investment and if such investments are made in accordance with procedures established by the state funding board; (4) The pooled investment fund established by title 9, chapter 4, part 7; (5) (A) (i) Bonds of this state, including any revenue bond issued by any agency of the state of Tennessee, specifically including institutions under the control of the state board of education, the board of trustees for the University of Tennessee and bonds issued in the name of the state school bond authority; (ii) Bonds of any county or municipal corporation of this state, including bonds payable from revenues, but expressly excluding bonds of any road, levee or drainage district; and (iii) Bonds of any other state or political subdivision thereof; (B) Funds invested pursuant to this subdivision (b)(5) must be invested only in bonds rated A or higher by any nationally recognized statistical rating organization as identified by the United States securities and exchange commission; (6) Nonconvertible debt securities of the following federal government-sponsored enterprises that are chartered by the United States congress; provided, that the securities are rated equal to or higher than bonds, notes, or treasury bills of the United States by at least two (2) rating services that are nationally recognized statistical rating organizations as identified by the United States securities and exchange commission: (A) The federal home loan bank; (B) The federal national mortgage association; (C) The federal farm credit bank; (D) The federal home loan mortgage corporation; and (E) Any other obligations that are guaranteed as to principal and interest by the United States or any of its agencies; and (7) The county's own bonds or notes issued in accordance with title 9, chapter 21. (c) (1) Not more than twenty percent (20%) of the lowest idle fund balance in the last five (5) years or twenty percent (20%) of the idle funds available at the time of investment, whichever is less, may be invested in maturities of greater than two (2) years but not greater than five (5) years from the date of investment. (2) No idle funds are to be invested for a maturity of greater than two (2) years, unless first the county legislative body shall appoint an investment committee as authorized by § 5-8-302 or § 5-21-105 , and such investment committee shall give its prior approval. Such investment committee may approve investments in maturities of up to five (5) years. (3) Under subdivision (a)(2), the investment committee may approve investment in maturities of greater than five (5) years. Any such investments shall also be approved by the comptroller of the treasury or the comptroller's designee. The individual designated to invest the funds shall submit to the director in writing the infrequent and unusual occurrence that generated idle funds under subdivision (a)(2), the medium of investment and the maturity approved by the investment committee. (d) (1) In addition to the investments authorized in subsection (a), those counties having a population in excess of one hundred fifty thousand (150,000), according to the 1980 federal census or any subsequent federal census, may also permit investment of idle funds in the investment instruments in subdivisions (d)(1)(A) and (B) in accordance with subdivision (d)(3); (A) Prime banker's acceptances that are eligible for purchase by the federal reserve system; and (B) Prime commercial paper that is rated at least A1 or equivalent by at least two (2) nationally recognized statistical rating organizations as identified by the United States securities and exchange commission. (2) In addition to the investments authorized in subsection (a), those counties having a population of not less than twenty thousand (20,000) nor more than one hundred fifty thousand (150,000), according to the 1990 federal census or any subsequent federal census, may also permit investment of idle funds in prime commercial paper in accordance with the following: (A) Such paper shall be rated in the highest category by at least two (2) nationally recognized statistical rating organizations as identified by the United States securities and exchange commission. (B) The paper shall have a remaining maturity of ninety (90) days or less. (3) Investment in the instruments set forth in subdivisions (d)(1) and (2) shall first be authorized by the county legislative body, acting by resolution duly adopted or otherwise provided in the charter of those counties that have adopted a charter form of government, pursuant to chapter 1, part 2 of this title. In addition, investment in the instruments set forth in subdivisions (d)(1) and (2) shall be prohibited until the investment committee has adopted written policies to govern the use of such instruments, with such policies being no less restrictive than those established by the state funding board to govern state investment in the instruments set forth in subdivisions (d)(1) and (2). Amended by 2024 Tenn. Acts, ch. 538,s 4, eff. 3/7/2024. Amended by 2024 Tenn. Acts, ch. 538,s 3, eff. 3/7/2024. Amended by 2024 Tenn. Acts, ch. 538,s 2, eff. 3/7/2024. Amended by 2024 Tenn. Acts, ch. 538,s 1, eff. 3/7/2024. Acts 1943, ch. 23, § 1; mod. C. Supp. 1950, § 1044.1 (Williams, § 1080.1); T.C.A. (orig. ed.), § 5-819; Acts 1983, ch. 389, § 1; 1985, ch. 298, § 1; 1986, ch. 636, § 1; 1988, ch. 593, §§ 1-3; 1990, ch. 814, § 3; 1992, ch. 592, § 6; 1994, ch. 752, § 3; 1994, ch. 806, § 1; 2000, ch. 996, §§ 1 - 3; 2006, ch. 693, §§ 1, 2; 2008 , ch. 899, § 2; 2010 , ch. 868, §§ 10, 11.
(a) It is the policy of this state and the several counties that all idle county funds shall be invested to the maximum extent practical according to the following: (1) Idle county funds derived from bond proceeds shall be invested in accordance with subsection (b); (2) Idle county funds derived from sales of assets, settlements, or other infrequent and unusual occurrences shall be invested in accordance with subsection (b) and subdivisions (c)(2) and (3); and (3) All other idle county funds shall be invested in accordance with subsections (b) and (c).
(1) Idle county funds derived from bond proceeds shall be invested in accordance with subsection (b);
(2) Idle county funds derived from sales of assets, settlements, or other infrequent and unusual occurrences shall be invested in accordance with subsection (b) and subdivisions (c)(2) and (3); and
(3) All other idle county funds shall be invested in accordance with subsections (b) and (c).
(b) In order to provide a safe temporary medium for investment of idle funds, counties are authorized to invest in the investment instruments noted in this section or as otherwise provided in the charter of those counties that have adopted a charter form of government pursuant to chapter 1, part 2 of this title. Any investments made pursuant to subdivisions (b)(3), (5) and (6) shall either be approved by the county legislative body, be in compliance with an investment policy adopted by the county legislative body, or approved by an investment committee established pursuant to § 5-8-302 . Counties are authorized to invest idle funds in any of the following: (1) Bonds, notes or treasury bills of the United States or other obligations guaranteed as to principal and interest by the United States or any of its agencies; (2) Certificates of deposit and other evidence of deposit at Tennessee state chartered banks and savings and loan associations and federally chartered banks and savings and loan associations. Prior to making these investments, the county official shall obtain and document at least two (2) proposals from banks or other financial institutions to assure the county receives the highest and best rate of return. The documentation shall be retained in the official's office for a period of not less than three (3) years. Notwithstanding any other public or private act to the contrary, all investments made pursuant to this subdivision (b)(2) shall be secured by collateral in the same manner and under the same conditions as state deposits under title 9, chapter 4, parts 1 and 4, or as provided in a collateral pool created under title 9, chapter 4, part 5; (3) Obligations of the United States or its agencies under a repurchase agreement for a shorter time than the maturity date of the security itself if the market value of the security itself is more than the amount of funds invested. Counties may invest in repurchase agreements only if the comptroller of the treasury or the comptroller's designee approves repurchase agreements as an authorized investment and if such investments are made in accordance with procedures established by the state funding board; (4) The pooled investment fund established by title 9, chapter 4, part 7; (5) (A) (i) Bonds of this state, including any revenue bond issued by any agency of the state of Tennessee, specifically including institutions under the control of the state board of education, the board of trustees for the University of Tennessee and bonds issued in the name of the state school bond authority; (ii) Bonds of any county or municipal corporation of this state, including bonds payable from revenues, but expressly excluding bonds of any road, levee or drainage district; and (iii) Bonds of any other state or political subdivision thereof; (B) Funds invested pursuant to this subdivision (b)(5) must be invested only in bonds rated A or higher by any nationally recognized statistical rating organization as identified by the United States securities and exchange commission; (6) Nonconvertible debt securities of the following federal government-sponsored enterprises that are chartered by the United States congress; provided, that the securities are rated equal to or higher than bonds, notes, or treasury bills of the United States by at least two (2) rating services that are nationally recognized statistical rating organizations as identified by the United States securities and exchange commission: (A) The federal home loan bank; (B) The federal national mortgage association; (C) The federal farm credit bank; (D) The federal home loan mortgage corporation; and (E) Any other obligations that are guaranteed as to principal and interest by the United States or any of its agencies; and (7) The county's own bonds or notes issued in accordance with title 9, chapter 21.
(1) Bonds, notes or treasury bills of the United States or other obligations guaranteed as to principal and interest by the United States or any of its agencies;
(2) Certificates of deposit and other evidence of deposit at Tennessee state chartered banks and savings and loan associations and federally chartered banks and savings and loan associations. Prior to making these investments, the county official shall obtain and document at least two (2) proposals from banks or other financial institutions to assure the county receives the highest and best rate of return. The documentation shall be retained in the official's office for a period of not less than three (3) years. Notwithstanding any other public or private act to the contrary, all investments made pursuant to this subdivision (b)(2) shall be secured by collateral in the same manner and under the same conditions as state deposits under title 9, chapter 4, parts 1 and 4, or as provided in a collateral pool created under title 9, chapter 4, part 5;
(3) Obligations of the United States or its agencies under a repurchase agreement for a shorter time than the maturity date of the security itself if the market value of the security itself is more than the amount of funds invested. Counties may invest in repurchase agreements only if the comptroller of the treasury or the comptroller's designee approves repurchase agreements as an authorized investment and if such investments are made in accordance with procedures established by the state funding board;
(4) The pooled investment fund established by title 9, chapter 4, part 7;
(5) (A) (i) Bonds of this state, including any revenue bond issued by any agency of the state of Tennessee, specifically including institutions under the control of the state board of education, the board of trustees for the University of Tennessee and bonds issued in the name of the state school bond authority; (ii) Bonds of any county or municipal corporation of this state, including bonds payable from revenues, but expressly excluding bonds of any road, levee or drainage district; and (iii) Bonds of any other state or political subdivision thereof; (B) Funds invested pursuant to this subdivision (b)(5) must be invested only in bonds rated A or higher by any nationally recognized statistical rating organization as identified by the United States securities and exchange commission;
(A) (i) Bonds of this state, including any revenue bond issued by any agency of the state of Tennessee, specifically including institutions under the control of the state board of education, the board of trustees for the University of Tennessee and bonds issued in the name of the state school bond authority; (ii) Bonds of any county or municipal corporation of this state, including bonds payable from revenues, but expressly excluding bonds of any road, levee or drainage district; and (iii) Bonds of any other state or political subdivision thereof;
(i) Bonds of this state, including any revenue bond issued by any agency of the state of Tennessee, specifically including institutions under the control of the state board of education, the board of trustees for the University of Tennessee and bonds issued in the name of the state school bond authority;
(ii) Bonds of any county or municipal corporation of this state, including bonds payable from revenues, but expressly excluding bonds of any road, levee or drainage district; and
(iii) Bonds of any other state or political subdivision thereof;
(B) Funds invested pursuant to this subdivision (b)(5) must be invested only in bonds rated A or higher by any nationally recognized statistical rating organization as identified by the United States securities and exchange commission;
(6) Nonconvertible debt securities of the following federal government-sponsored enterprises that are chartered by the United States congress; provided, that the securities are rated equal to or higher than bonds, notes, or treasury bills of the United States by at least two (2) rating services that are nationally recognized statistical rating organizations as identified by the United States securities and exchange commission: (A) The federal home loan bank; (B) The federal national mortgage association; (C) The federal farm credit bank; (D) The federal home loan mortgage corporation; and (E) Any other obligations that are guaranteed as to principal and interest by the United States or any of its agencies; and
(A) The federal home loan bank;
(B) The federal national mortgage association;
(C) The federal farm credit bank;
(D) The federal home loan mortgage corporation; and
(E) Any other obligations that are guaranteed as to principal and interest by the United States or any of its agencies; and
(7) The county's own bonds or notes issued in accordance with title 9, chapter 21.
(c) (1) Not more than twenty percent (20%) of the lowest idle fund balance in the last five (5) years or twenty percent (20%) of the idle funds available at the time of investment, whichever is less, may be invested in maturities of greater than two (2) years but not greater than five (5) years from the date of investment. (2) No idle funds are to be invested for a maturity of greater than two (2) years, unless first the county legislative body shall appoint an investment committee as authorized by § 5-8-302 or § 5-21-105 , and such investment committee shall give its prior approval. Such investment committee may approve investments in maturities of up to five (5) years. (3) Under subdivision (a)(2), the investment committee may approve investment in maturities of greater than five (5) years. Any such investments shall also be approved by the comptroller of the treasury or the comptroller's designee. The individual designated to invest the funds shall submit to the director in writing the infrequent and unusual occurrence that generated idle funds under subdivision (a)(2), the medium of investment and the maturity approved by the investment committee.
(1) Not more than twenty percent (20%) of the lowest idle fund balance in the last five (5) years or twenty percent (20%) of the idle funds available at the time of investment, whichever is less, may be invested in maturities of greater than two (2) years but not greater than five (5) years from the date of investment.
(2) No idle funds are to be invested for a maturity of greater than two (2) years, unless first the county legislative body shall appoint an investment committee as authorized by § 5-8-302 or § 5-21-105 , and such investment committee shall give its prior approval. Such investment committee may approve investments in maturities of up to five (5) years.
(3) Under subdivision (a)(2), the investment committee may approve investment in maturities of greater than five (5) years. Any such investments shall also be approved by the comptroller of the treasury or the comptroller's designee. The individual designated to invest the funds shall submit to the director in writing the infrequent and unusual occurrence that generated idle funds under subdivision (a)(2), the medium of investment and the maturity approved by the investment committee.
(d) (1) In addition to the investments authorized in subsection (a), those counties having a population in excess of one hundred fifty thousand (150,000), according to the 1980 federal census or any subsequent federal census, may also permit investment of idle funds in the investment instruments in subdivisions (d)(1)(A) and (B) in accordance with subdivision (d)(3); (A) Prime banker's acceptances that are eligible for purchase by the federal reserve system; and (B) Prime commercial paper that is rated at least A1 or equivalent by at least two (2) nationally recognized statistical rating organizations as identified by the United States securities and exchange commission. (2) In addition to the investments authorized in subsection (a), those counties having a population of not less than twenty thousand (20,000) nor more than one hundred fifty thousand (150,000), according to the 1990 federal census or any subsequent federal census, may also permit investment of idle funds in prime commercial paper in accordance with the following: (A) Such paper shall be rated in the highest category by at least two (2) nationally recognized statistical rating organizations as identified by the United States securities and exchange commission. (B) The paper shall have a remaining maturity of ninety (90) days or less. (3) Investment in the instruments set forth in subdivisions (d)(1) and (2) shall first be authorized by the county legislative body, acting by resolution duly adopted or otherwise provided in the charter of those counties that have adopted a charter form of government, pursuant to chapter 1, part 2 of this title. In addition, investment in the instruments set forth in subdivisions (d)(1) and (2) shall be prohibited until the investment committee has adopted written policies to govern the use of such instruments, with such policies being no less restrictive than those established by the state funding board to govern state investment in the instruments set forth in subdivisions (d)(1) and (2).
(1) In addition to the investments authorized in subsection (a), those counties having a population in excess of one hundred fifty thousand (150,000), according to the 1980 federal census or any subsequent federal census, may also permit investment of idle funds in the investment instruments in subdivisions (d)(1)(A) and (B) in accordance with subdivision (d)(3); (A) Prime banker's acceptances that are eligible for purchase by the federal reserve system; and (B) Prime commercial paper that is rated at least A1 or equivalent by at least two (2) nationally recognized statistical rating organizations as identified by the United States securities and exchange commission.
(A) Prime banker's acceptances that are eligible for purchase by the federal reserve system; and
(B) Prime commercial paper that is rated at least A1 or equivalent by at least two (2) nationally recognized statistical rating organizations as identified by the United States securities and exchange commission.
(2) In addition to the investments authorized in subsection (a), those counties having a population of not less than twenty thousand (20,000) nor more than one hundred fifty thousand (150,000), according to the 1990 federal census or any subsequent federal census, may also permit investment of idle funds in prime commercial paper in accordance with the following: (A) Such paper shall be rated in the highest category by at least two (2) nationally recognized statistical rating organizations as identified by the United States securities and exchange commission. (B) The paper shall have a remaining maturity of ninety (90) days or less.
(A) Such paper shall be rated in the highest category by at least two (2) nationally recognized statistical rating organizations as identified by the United States securities and exchange commission.
(B) The paper shall have a remaining maturity of ninety (90) days or less.
(3) Investment in the instruments set forth in subdivisions (d)(1) and (2) shall first be authorized by the county legislative body, acting by resolution duly adopted or otherwise provided in the charter of those counties that have adopted a charter form of government, pursuant to chapter 1, part 2 of this title. In addition, investment in the instruments set forth in subdivisions (d)(1) and (2) shall be prohibited until the investment committee has adopted written policies to govern the use of such instruments, with such policies being no less restrictive than those established by the state funding board to govern state investment in the instruments set forth in subdivisions (d)(1) and (2).
Amended by 2024 Tenn. Acts, ch. 538,s 4, eff. 3/7/2024.
Amended by 2024 Tenn. Acts, ch. 538,s 3, eff. 3/7/2024.
Amended by 2024 Tenn. Acts, ch. 538,s 2, eff. 3/7/2024.
Amended by 2024 Tenn. Acts, ch. 538,s 1, eff. 3/7/2024.
Acts 1943, ch. 23, § 1; mod. C. Supp. 1950, § 1044.1 (Williams, § 1080.1); T.C.A. (orig. ed.), § 5-819; Acts 1983, ch. 389, § 1; 1985, ch. 298, § 1; 1986, ch. 636, § 1; 1988, ch. 593, §§ 1-3; 1990, ch. 814, § 3; 1992, ch. 592, § 6; 1994, ch. 752, § 3; 1994, ch. 806, § 1; 2000, ch. 996, §§ 1 - 3; 2006, ch. 693, §§ 1, 2; 2008 , ch. 899, § 2; 2010 , ch. 868, §§ 10, 11.
Tenn. Code Ann. § 5-9-312 — TN Code / Title 5 / Chapter 9 / Section 5-9-312
Judgment against county - Tax levy
Status: in_force

Where judgment is obtained against a county, the county legislative body shall impose a tax to pay it, at the next regular imposition of taxes after the judgment; and the taxes, when levied and collected, shall be immediately applied to the payment of such judgment. Code 1858, § 534 (deriv. Acts 1855-1856, ch. 90, § 1; 1857-1858, ch. 15, §§ 3, 4); Shan., § 681; Code 1932, § 1077; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), § 5-921.
Where judgment is obtained against a county, the county legislative body shall impose a tax to pay it, at the next regular imposition of taxes after the judgment; and the taxes, when levied and collected, shall be immediately applied to the payment of such judgment.
Code 1858, § 534 (deriv. Acts 1855-1856, ch. 90, § 1; 1857-1858, ch. 15, §§ 3, 4); Shan., § 681; Code 1932, § 1077; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), § 5-921.
Tenn. Code Ann. § 5-8-207 — TN Code / Title 5 / Chapter 8 / Section 5-8-207
County officers - Securing funds - Mandatory accounts
Status: in_force

(a) (1) Every county official handling public funds shall be required to maintain an official bank account in a bank or banks within this state, and shall, within three (3) days after the receipt by such county official of any public funds, deposit the funds to the credit of such county official's official bank account, or bank accounts. Each county official maintaining an official bank account is authorized to enter into such agreements with banks and other financial institutions as necessary for the maintenance of collateral to secure the funds on deposit; provided, that the deposit of county funds in banks or financial institutions by a county trustee shall be done in accordance with § 5-8-201 . (2) All funds deposited with a bank or other financial institution shall be secured by collateral in the same manner and under the same conditions as state deposits under title 9, chapter 4, parts 1 and 4, or as provided in a collateral pool created under title 9, chapter 4, part 5. (3) This requirement shall not prohibit a county official handling public funds from maintaining a petty cash fund in an account sufficient for the transaction of the official business of such county official's office. (b) Every county official handling public funds shall be required to make all disbursements of such public funds by consecutively prenumbered warrants or consecutively prenumbered checks drawn on such county official's official bank account or bank accounts. (c) A violation of this section is a Class C misdemeanor. Acts 1953, ch. 43, §§ 1-3 (Williams, §§ 1902.4-1902.6); Acts 1977, ch. 118, § 1; T.C.A. (orig. ed.), §§ 5-816 -- 5-818; 5-8-208, 5-8-209; Acts 1989, ch. 591, § 113; 1993, ch. 315, § 16; 1994, ch. 752, § 2.
(a) (1) Every county official handling public funds shall be required to maintain an official bank account in a bank or banks within this state, and shall, within three (3) days after the receipt by such county official of any public funds, deposit the funds to the credit of such county official's official bank account, or bank accounts. Each county official maintaining an official bank account is authorized to enter into such agreements with banks and other financial institutions as necessary for the maintenance of collateral to secure the funds on deposit; provided, that the deposit of county funds in banks or financial institutions by a county trustee shall be done in accordance with § 5-8-201 . (2) All funds deposited with a bank or other financial institution shall be secured by collateral in the same manner and under the same conditions as state deposits under title 9, chapter 4, parts 1 and 4, or as provided in a collateral pool created under title 9, chapter 4, part 5. (3) This requirement shall not prohibit a county official handling public funds from maintaining a petty cash fund in an account sufficient for the transaction of the official business of such county official's office.
(1) Every county official handling public funds shall be required to maintain an official bank account in a bank or banks within this state, and shall, within three (3) days after the receipt by such county official of any public funds, deposit the funds to the credit of such county official's official bank account, or bank accounts. Each county official maintaining an official bank account is authorized to enter into such agreements with banks and other financial institutions as necessary for the maintenance of collateral to secure the funds on deposit; provided, that the deposit of county funds in banks or financial institutions by a county trustee shall be done in accordance with § 5-8-201 .
(2) All funds deposited with a bank or other financial institution shall be secured by collateral in the same manner and under the same conditions as state deposits under title 9, chapter 4, parts 1 and 4, or as provided in a collateral pool created under title 9, chapter 4, part 5.
(3) This requirement shall not prohibit a county official handling public funds from maintaining a petty cash fund in an account sufficient for the transaction of the official business of such county official's office.
(b) Every county official handling public funds shall be required to make all disbursements of such public funds by consecutively prenumbered warrants or consecutively prenumbered checks drawn on such county official's official bank account or bank accounts.
(c) A violation of this section is a Class C misdemeanor.
Acts 1953, ch. 43, §§ 1-3 (Williams, §§ 1902.4-1902.6); Acts 1977, ch. 118, § 1; T.C.A. (orig. ed.), §§ 5-816 -- 5-818; 5-8-208, 5-8-209; Acts 1989, ch. 591, § 113; 1993, ch. 315, § 16; 1994, ch. 752, § 2.
Tenn. Code Ann. § 5-3-107 — TN Code / Title 5 / Chapter 3 / Section 5-3-107
Dissolution of county - Rights and duties of county officers
Status: in_force

(a) In the event of a favorable vote under § 5-3-104 , the constitutional and other elective officers of the petitioning county, as provided by law, shall continue to serve out their existing terms of office and shall receive full compensation therefor; provided, that such compensation shall not be on a higher rate than was set for the office one (1) year before the receipt of the petition for consolidation by the state consolidation committee; and provided further, that all such offices and compensation shall be and stand abolished upon the effective date of consolidation. (b) It shall be the duty of such officers to assist the like officers of the absorbing county or counties in effecting the necessary transfer of offices, books, records, funds and other property. Acts 1939, ch. 224, § 7; C. Supp. 1950, § 136.6 (Williams, §136.7); T.C.A. (orig. ed.), § 5-307.
(a) In the event of a favorable vote under § 5-3-104 , the constitutional and other elective officers of the petitioning county, as provided by law, shall continue to serve out their existing terms of office and shall receive full compensation therefor; provided, that such compensation shall not be on a higher rate than was set for the office one (1) year before the receipt of the petition for consolidation by the state consolidation committee; and provided further, that all such offices and compensation shall be and stand abolished upon the effective date of consolidation.
(b) It shall be the duty of such officers to assist the like officers of the absorbing county or counties in effecting the necessary transfer of offices, books, records, funds and other property.
Acts 1939, ch. 224, § 7; C. Supp. 1950, § 136.6 (Williams, §136.7); T.C.A. (orig. ed.), § 5-307.
Tenn. Code Ann. § 5-14-108 — TN Code / Title 5 / Chapter 14 / Section 5-14-108
Disposal of obsolete or unusable county property - Bidding, auctions
Status: in_force

(a) (1) All purchases of and contracts for purchases of supplies, materials, equipment and contractual services, and all contracts for the lease or rental of equipment, and all sales of county-owned property that has become surplus, obsolete or unusable, shall be based wherever possible on competitive bids. (2) Contracts for legal services, auditing services by certified public accountants, and similar services by professional persons or groups of high ethical standards shall not be based upon competitive bids but shall be awarded on the basis of recognized competence and integrity. (3) Bids need not be required for services for which the rate or price is fixed by a public authority authorized by law to fix such rates or prices. (4) The prohibition in this subsection (a) against competitive bidding shall not prohibit the county from interviewing eligible persons or groups to determine the capabilities of such persons or groups. (b) The county may purchase materials, supplies, commodities and equipment from any federal, state or local governmental unit or agency, without conforming to the competitive bidding requirements of this part. (c) (1) If the amount of the expenditure or sale is estimated to exceed the maximum applicable thresholds established pursuant to § 12-3-1212 , the county legislative body shall solicit sealed bids. (2) The county legislative body by resolution may exempt perishable commodities from the requirements of sealed or competitive bidding when such items are purchased in the open market. (3) The county purchasing agent shall solicit sealed bids by public notice inserted at least once in a newspaper of county-wide circulation, five (5) days prior to the final date for submitting bids or by posting notices on a public bulletin board in the county courthouse. (4) The county purchasing agent shall also, when deemed necessary or desirable, solicit sealed bids by sending requests by mail to prospective suppliers. (5) All such notices shall include a general description of the commodities or contractual services to be purchased or property to be sold, and shall state where bid blanks and specifications may be obtained and the time and place of opening bids. (d) (1) All purchases or sales in amounts that do not require bid solicitation pursuant to subsection (c) may be made by the county purchasing agent in the open market without newspaper notice, but shall whenever possible be based upon at least three (3) competitive bids. (2) Requisitions for items estimated to cost an amount such as to require public newspaper notice shall not be subdivided in order to circumvent the requirement for public newspaper notice as herein provided. (3) All sales by the purchasing agent shall be made to the highest responsible bidder. (e) Bids on purchases shall in all cases be based on such standards as may be adopted and promulgated by the county purchasing agent and approved by the county purchasing commission. (f) All open market purchase orders or contracts made by the county purchasing agent or in extreme emergencies by any county department or agency shall be awarded to the lowest and best bidder, taking into consideration the qualities of the articles to be supplied, their conformity with specifications, their suitability to the requirements of the county government, and the delivery terms. Any or all bids may be rejected for good cause. (g) All bids taken under the requirements of this part, and all other documents, including purchase orders, pertaining to the award of contracts on such bids, shall be preserved for a period of five (5) years. (h) If all bids received on a pending contract are for the same unit price or total amount, the county purchasing agent shall have authority to reject all bids and to purchase the required supplies, materials, equipment or contractual services in the open market; provided, that the price paid in the open market does not exceed the bid price. (i) All sealed bids received shall be opened publicly at the time and place fixed in the advertisement. Each bid, with the name and address of the bidder, shall be entered on a record, and each record with the names of the bidders, the amounts of their bids, and the name of the successful bidder indicated thereon, shall, after the award or contract or order, be open to public inspection. (j) All contracts shall be approved as to form by the county attorney, and the original copy of each long-term contract shall be filed with the county clerk. (k) No purchase shall be made or purchase order or contract of purchase issued but in consequence of a written requisition for the supplies, materials, equipment or contractual services required, which requisition shall be signed by the head of the department, office or agency of the county requiring such articles or services. Original copies of all such requisitions shall be kept on file in the office of the county purchasing agent. (l) No purchase shall be made or purchase order or contract of purchase issued for tangible personal property or services by county officials or employees, acting in their official capacity, from any firm or individual whose business tax or license is delinquent. (m) (1) The county purchasing agent is authorized to purchase and contract to purchase materials, supplies, equipment and contractual services on a fiscal year basis, but no commitment shall be made that extends beyond the end of the current fiscal year for which appropriations have been made by the county legislative body, except such commitments as are authorized by resolution of the county legislative body. (2) In the determination of the county's annual needs of certain commodities or services, or both, the county purchasing agent may request the various departments, offices and agencies of the county government to anticipate their needs for the remainder of the fiscal year and to issue their requisitions based upon such estimates. (n) (1) Perishable commodities, at the election of the local governing body, may be exempted from the requirements of public advertisements and competitive bidding when such items are purchased in the open market. (2) A record of all such purchases shall be made by the purchasing agent and shall specify the amount paid, the items purchased, and from whom the purchase was made. (3) A report of such purchases shall be made to the county mayor and the governing body of the county at frequencies specified by the governing body. (4) Fuel and fuel products may be purchased in the open market without public newspaper notice, but shall whenever possible be based on at least three (3) competitive bids. Fuel and fuel products may be purchased from the department of general services' contract where available. (5) This subsection (n) shall apply to any county having a population of not less than seventy-seven thousand seven hundred (77,700) nor more than seventy-seven thousand eight hundred (77,800), according to the 1980 federal census or any subsequent census, if it is approved by a two-thirds (2/3) vote of the county legislative body of any county to which it may apply. (o) (1) All sales of county-owned property, real or personal in nature, that has become surplus, obsolete or unusable shall be made by public auction or by sealed bid under this section, in the discretion of the purchasing agent or responsible official. "Public auction" includes sale by Internet auction. (2) The county purchasing agent shall give public notice of such auction by inserting at least once in a newspaper of county-wide circulation or by posting on a public bulletin board in the county courthouse at least five (5) days prior to the date of such auction, a notice specifying the auction date, time, place, property to be sold and terms of such auction. (3) This subsection (o) does not apply to any books, recordings, or other material previously in general circulation at a county public library; provided, however, that the county public library shall conduct a public sale of surplus, obsolete or otherwise unusable books, recordings or other materials previously in general circulation at the county public library and shall give public notice of such sale by inserting at least once in a newspaper of county-wide circulation, by posting such sale on a web site maintained by the county, or by posting on a public bulletin board in the county courthouse and at the county public library at least five (5) days prior to the date of such sale, a notice specifying generally that such a sale shall occur, including the dates, times, places, and terms of such sale. (4) Notwithstanding any other law, a procedure may be established upon approval by resolution or ordinance, by a two-thirds (2/3) majority vote of the county legislative body, to provide the purchasing agent, upon request of the county mayor, the authority to declare county owned personal property with an accumulative estimated value of one thousand dollars ($1,000) or less surplus, obsolete, or unusable personal property and to dispose of the personal property, at the purchasing agent's discretion, by selling the personal property on the open market or by gift, trade, or barter to a nonprofit or charitable organization properly incorporated under the laws of this state and in which no part of the net earnings of the organization inures or may lawfully inure to the benefit of any private shareholder or individual and that it provides services benefiting the general welfare of the residents of the county. Items having an accumulative estimated value that exceeds one thousand dollars ($1,000) shall not be subdivided in order to circumvent the requirement for public notice or receipt of sealed bids or selling the property through public or Internet auction. The purchasing agent shall keep all records of transactions of the disposal of personal property under this subdivision (o)(4) for a minimum of five (5) years. (p) In any county having a population of not less than one hundred seven thousand one hundred (107,100) nor more than one hundred seven thousand two hundred (107,200), according to the 2000 federal census or any subsequent federal census, the county may purchase and enter into contracts for group health insurance for county employees and officials without conforming to the competitive bidding requirements of this part. This subsection (p) shall only be implemented in any county to which this subsection (p) applies upon the adoption of a resolution by a two-thirds (2/3) vote of the county legislative body of such county. Amended by 2024 Tenn. Acts, ch. 513,s 1, eff. 3/1/2024. Amended by 2013 Tenn. Acts, ch. 162, s 1, eff. 4/16/2013. Acts 1957, ch. 312, § 7; 1963, ch. 367, § 1; 1975, ch. 53, § 1; 1977, ch. 119, §§ 1, 2; 1977, ch. 288, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; modified; T.C.A., § 5-1408; Acts 1984, ch. 604, § 1; 1984, ch. 647, §§ 2-5; 1984, ch. 822, § 1; 1984, ch. 895, §§ 1, 2; 1988, ch. 770, §§ 1, 2; 1995, ch. 179, § 1; 2004, ch. 500, § 1; 2006, ch. 509, § 1; 2007 , ch. 122, § 1; 2007 , ch. 135, § 1; 2007 , ch. 415, § 1; 2009 , ch. 173, §§ 1, 2; 2010 , ch. 974, § 1.
(a) (1) All purchases of and contracts for purchases of supplies, materials, equipment and contractual services, and all contracts for the lease or rental of equipment, and all sales of county-owned property that has become surplus, obsolete or unusable, shall be based wherever possible on competitive bids. (2) Contracts for legal services, auditing services by certified public accountants, and similar services by professional persons or groups of high ethical standards shall not be based upon competitive bids but shall be awarded on the basis of recognized competence and integrity. (3) Bids need not be required for services for which the rate or price is fixed by a public authority authorized by law to fix such rates or prices. (4) The prohibition in this subsection (a) against competitive bidding shall not prohibit the county from interviewing eligible persons or groups to determine the capabilities of such persons or groups.
(1) All purchases of and contracts for purchases of supplies, materials, equipment and contractual services, and all contracts for the lease or rental of equipment, and all sales of county-owned property that has become surplus, obsolete or unusable, shall be based wherever possible on competitive bids.
(2) Contracts for legal services, auditing services by certified public accountants, and similar services by professional persons or groups of high ethical standards shall not be based upon competitive bids but shall be awarded on the basis of recognized competence and integrity.
(3) Bids need not be required for services for which the rate or price is fixed by a public authority authorized by law to fix such rates or prices.
(4) The prohibition in this subsection (a) against competitive bidding shall not prohibit the county from interviewing eligible persons or groups to determine the capabilities of such persons or groups.
(b) The county may purchase materials, supplies, commodities and equipment from any federal, state or local governmental unit or agency, without conforming to the competitive bidding requirements of this part.
(c) (1) If the amount of the expenditure or sale is estimated to exceed the maximum applicable thresholds established pursuant to § 12-3-1212 , the county legislative body shall solicit sealed bids. (2) The county legislative body by resolution may exempt perishable commodities from the requirements of sealed or competitive bidding when such items are purchased in the open market. (3) The county purchasing agent shall solicit sealed bids by public notice inserted at least once in a newspaper of county-wide circulation, five (5) days prior to the final date for submitting bids or by posting notices on a public bulletin board in the county courthouse. (4) The county purchasing agent shall also, when deemed necessary or desirable, solicit sealed bids by sending requests by mail to prospective suppliers. (5) All such notices shall include a general description of the commodities or contractual services to be purchased or property to be sold, and shall state where bid blanks and specifications may be obtained and the time and place of opening bids.
(1) If the amount of the expenditure or sale is estimated to exceed the maximum applicable thresholds established pursuant to § 12-3-1212 , the county legislative body shall solicit sealed bids.
(2) The county legislative body by resolution may exempt perishable commodities from the requirements of sealed or competitive bidding when such items are purchased in the open market.
(3) The county purchasing agent shall solicit sealed bids by public notice inserted at least once in a newspaper of county-wide circulation, five (5) days prior to the final date for submitting bids or by posting notices on a public bulletin board in the county courthouse.
(4) The county purchasing agent shall also, when deemed necessary or desirable, solicit sealed bids by sending requests by mail to prospective suppliers.
(5) All such notices shall include a general description of the commodities or contractual services to be purchased or property to be sold, and shall state where bid blanks and specifications may be obtained and the time and place of opening bids.
(d) (1) All purchases or sales in amounts that do not require bid solicitation pursuant to subsection (c) may be made by the county purchasing agent in the open market without newspaper notice, but shall whenever possible be based upon at least three (3) competitive bids. (2) Requisitions for items estimated to cost an amount such as to require public newspaper notice shall not be subdivided in order to circumvent the requirement for public newspaper notice as herein provided. (3) All sales by the purchasing agent shall be made to the highest responsible bidder.
(1) All purchases or sales in amounts that do not require bid solicitation pursuant to subsection (c) may be made by the county purchasing agent in the open market without newspaper notice, but shall whenever possible be based upon at least three (3) competitive bids.
(2) Requisitions for items estimated to cost an amount such as to require public newspaper notice shall not be subdivided in order to circumvent the requirement for public newspaper notice as herein provided.
(3) All sales by the purchasing agent shall be made to the highest responsible bidder.
(e) Bids on purchases shall in all cases be based on such standards as may be adopted and promulgated by the county purchasing agent and approved by the county purchasing commission.
(f) All open market purchase orders or contracts made by the county purchasing agent or in extreme emergencies by any county department or agency shall be awarded to the lowest and best bidder, taking into consideration the qualities of the articles to be supplied, their conformity with specifications, their suitability to the requirements of the county government, and the delivery terms. Any or all bids may be rejected for good cause.
(g) All bids taken under the requirements of this part, and all other documents, including purchase orders, pertaining to the award of contracts on such bids, shall be preserved for a period of five (5) years.
(h) If all bids received on a pending contract are for the same unit price or total amount, the county purchasing agent shall have authority to reject all bids and to purchase the required supplies, materials, equipment or contractual services in the open market; provided, that the price paid in the open market does not exceed the bid price.
(i) All sealed bids received shall be opened publicly at the time and place fixed in the advertisement. Each bid, with the name and address of the bidder, shall be entered on a record, and each record with the names of the bidders, the amounts of their bids, and the name of the successful bidder indicated thereon, shall, after the award or contract or order, be open to public inspection.
(j) All contracts shall be approved as to form by the county attorney, and the original copy of each long-term contract shall be filed with the county clerk.
(k) No purchase shall be made or purchase order or contract of purchase issued but in consequence of a written requisition for the supplies, materials, equipment or contractual services required, which requisition shall be signed by the head of the department, office or agency of the county requiring such articles or services. Original copies of all such requisitions shall be kept on file in the office of the county purchasing agent.
(l) No purchase shall be made or purchase order or contract of purchase issued for tangible personal property or services by county officials or employees, acting in their official capacity, from any firm or individual whose business tax or license is delinquent.
(m) (1) The county purchasing agent is authorized to purchase and contract to purchase materials, supplies, equipment and contractual services on a fiscal year basis, but no commitment shall be made that extends beyond the end of the current fiscal year for which appropriations have been made by the county legislative body, except such commitments as are authorized by resolution of the county legislative body. (2) In the determination of the county's annual needs of certain commodities or services, or both, the county purchasing agent may request the various departments, offices and agencies of the county government to anticipate their needs for the remainder of the fiscal year and to issue their requisitions based upon such estimates.
(1) The county purchasing agent is authorized to purchase and contract to purchase materials, supplies, equipment and contractual services on a fiscal year basis, but no commitment shall be made that extends beyond the end of the current fiscal year for which appropriations have been made by the county legislative body, except such commitments as are authorized by resolution of the county legislative body.
(2) In the determination of the county's annual needs of certain commodities or services, or both, the county purchasing agent may request the various departments, offices and agencies of the county government to anticipate their needs for the remainder of the fiscal year and to issue their requisitions based upon such estimates.
(n) (1) Perishable commodities, at the election of the local governing body, may be exempted from the requirements of public advertisements and competitive bidding when such items are purchased in the open market. (2) A record of all such purchases shall be made by the purchasing agent and shall specify the amount paid, the items purchased, and from whom the purchase was made. (3) A report of such purchases shall be made to the county mayor and the governing body of the county at frequencies specified by the governing body. (4) Fuel and fuel products may be purchased in the open market without public newspaper notice, but shall whenever possible be based on at least three (3) competitive bids. Fuel and fuel products may be purchased from the department of general services' contract where available. (5) This subsection (n) shall apply to any county having a population of not less than seventy-seven thousand seven hundred (77,700) nor more than seventy-seven thousand eight hundred (77,800), according to the 1980 federal census or any subsequent census, if it is approved by a two-thirds (2/3) vote of the county legislative body of any county to which it may apply.
(1) Perishable commodities, at the election of the local governing body, may be exempted from the requirements of public advertisements and competitive bidding when such items are purchased in the open market.
(2) A record of all such purchases shall be made by the purchasing agent and shall specify the amount paid, the items purchased, and from whom the purchase was made.
(3) A report of such purchases shall be made to the county mayor and the governing body of the county at frequencies specified by the governing body.
(4) Fuel and fuel products may be purchased in the open market without public newspaper notice, but shall whenever possible be based on at least three (3) competitive bids. Fuel and fuel products may be purchased from the department of general services' contract where available.
(5) This subsection (n) shall apply to any county having a population of not less than seventy-seven thousand seven hundred (77,700) nor more than seventy-seven thousand eight hundred (77,800), according to the 1980 federal census or any subsequent census, if it is approved by a two-thirds (2/3) vote of the county legislative body of any county to which it may apply.
(o) (1) All sales of county-owned property, real or personal in nature, that has become surplus, obsolete or unusable shall be made by public auction or by sealed bid under this section, in the discretion of the purchasing agent or responsible official. "Public auction" includes sale by Internet auction. (2) The county purchasing agent shall give public notice of such auction by inserting at least once in a newspaper of county-wide circulation or by posting on a public bulletin board in the county courthouse at least five (5) days prior to the date of such auction, a notice specifying the auction date, time, place, property to be sold and terms of such auction. (3) This subsection (o) does not apply to any books, recordings, or other material previously in general circulation at a county public library; provided, however, that the county public library shall conduct a public sale of surplus, obsolete or otherwise unusable books, recordings or other materials previously in general circulation at the county public library and shall give public notice of such sale by inserting at least once in a newspaper of county-wide circulation, by posting such sale on a web site maintained by the county, or by posting on a public bulletin board in the county courthouse and at the county public library at least five (5) days prior to the date of such sale, a notice specifying generally that such a sale shall occur, including the dates, times, places, and terms of such sale. (4) Notwithstanding any other law, a procedure may be established upon approval by resolution or ordinance, by a two-thirds (2/3) majority vote of the county legislative body, to provide the purchasing agent, upon request of the county mayor, the authority to declare county owned personal property with an accumulative estimated value of one thousand dollars ($1,000) or less surplus, obsolete, or unusable personal property and to dispose of the personal property, at the purchasing agent's discretion, by selling the personal property on the open market or by gift, trade, or barter to a nonprofit or charitable organization properly incorporated under the laws of this state and in which no part of the net earnings of the organization inures or may lawfully inure to the benefit of any private shareholder or individual and that it provides services benefiting the general welfare of the residents of the county. Items having an accumulative estimated value that exceeds one thousand dollars ($1,000) shall not be subdivided in order to circumvent the requirement for public notice or receipt of sealed bids or selling the property through public or Internet auction. The purchasing agent shall keep all records of transactions of the disposal of personal property under this subdivision (o)(4) for a minimum of five (5) years.
(1) All sales of county-owned property, real or personal in nature, that has become surplus, obsolete or unusable shall be made by public auction or by sealed bid under this section, in the discretion of the purchasing agent or responsible official. "Public auction" includes sale by Internet auction.
(2) The county purchasing agent shall give public notice of such auction by inserting at least once in a newspaper of county-wide circulation or by posting on a public bulletin board in the county courthouse at least five (5) days prior to the date of such auction, a notice specifying the auction date, time, place, property to be sold and terms of such auction.
(3) This subsection (o) does not apply to any books, recordings, or other material previously in general circulation at a county public library; provided, however, that the county public library shall conduct a public sale of surplus, obsolete or otherwise unusable books, recordings or other materials previously in general circulation at the county public library and shall give public notice of such sale by inserting at least once in a newspaper of county-wide circulation, by posting such sale on a web site maintained by the county, or by posting on a public bulletin board in the county courthouse and at the county public library at least five (5) days prior to the date of such sale, a notice specifying generally that such a sale shall occur, including the dates, times, places, and terms of such sale.
(4) Notwithstanding any other law, a procedure may be established upon approval by resolution or ordinance, by a two-thirds (2/3) majority vote of the county legislative body, to provide the purchasing agent, upon request of the county mayor, the authority to declare county owned personal property with an accumulative estimated value of one thousand dollars ($1,000) or less surplus, obsolete, or unusable personal property and to dispose of the personal property, at the purchasing agent's discretion, by selling the personal property on the open market or by gift, trade, or barter to a nonprofit or charitable organization properly incorporated under the laws of this state and in which no part of the net earnings of the organization inures or may lawfully inure to the benefit of any private shareholder or individual and that it provides services benefiting the general welfare of the residents of the county. Items having an accumulative estimated value that exceeds one thousand dollars ($1,000) shall not be subdivided in order to circumvent the requirement for public notice or receipt of sealed bids or selling the property through public or Internet auction. The purchasing agent shall keep all records of transactions of the disposal of personal property under this subdivision (o)(4) for a minimum of five (5) years.
(p) In any county having a population of not less than one hundred seven thousand one hundred (107,100) nor more than one hundred seven thousand two hundred (107,200), according to the 2000 federal census or any subsequent federal census, the county may purchase and enter into contracts for group health insurance for county employees and officials without conforming to the competitive bidding requirements of this part. This subsection (p) shall only be implemented in any county to which this subsection (p) applies upon the adoption of a resolution by a two-thirds (2/3) vote of the county legislative body of such county.
Amended by 2024 Tenn. Acts, ch. 513,s 1, eff. 3/1/2024.
Amended by 2013 Tenn. Acts, ch. 162, s 1, eff. 4/16/2013.
Acts 1957, ch. 312, § 7; 1963, ch. 367, § 1; 1975, ch. 53, § 1; 1977, ch. 119, §§ 1, 2; 1977, ch. 288, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; modified; T.C.A., § 5-1408; Acts 1984, ch. 604, § 1; 1984, ch. 647, §§ 2-5; 1984, ch. 822, § 1; 1984, ch. 895, §§ 1, 2; 1988, ch. 770, §§ 1, 2; 1995, ch. 179, § 1; 2004, ch. 500, § 1; 2006, ch. 509, § 1; 2007 , ch. 122, § 1; 2007 , ch. 135, § 1; 2007 , ch. 415, § 1; 2009 , ch. 173, §§ 1, 2; 2010 , ch. 974, § 1.
Tenn. Code Ann. § 5-9-103 — TN Code / Title 5 / Chapter 9 / Section 5-9-103
Market houses
Status: in_force

The county legislative body is authorized to appropriate money towards the construction or maintenance of a public market house, to be erected within the confines of the county, and to be used for general public market purposes. Acts 1917, ch. 27, § 1; Shan., § 6050a1; Code 1932, § 10256; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), § 5-903.
The county legislative body is authorized to appropriate money towards the construction or maintenance of a public market house, to be erected within the confines of the county, and to be used for general public market purposes.
Acts 1917, ch. 27, § 1; Shan., § 6050a1; Code 1932, § 10256; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), § 5-903.
Tenn. Code Ann. § 5-20-101 — TN Code / Title 5 / Chapter 20 / Section 5-20-101
Chapter definitions
Status: in_force

As used in this chapter, unless the context otherwise requires: (1) "Code" means any published compilation of rules and regulations that has been prepared by technical trade associations or model code organizations regulating building construction, plumbing and gas installation, fire prevention, any portion of such rules, or any amendment of such rules; and (2) "Governing body" means the county legislative body, board of commissioners, county council, or other body in which the general legislative powers of a county are vested. Amended by 2013 Tenn. Acts, ch. 145,s 1, eff. 4/12/2013. Acts 1975, ch. 328, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 5-2001.
As used in this chapter, unless the context otherwise requires:
(1) "Code" means any published compilation of rules and regulations that has been prepared by technical trade associations or model code organizations regulating building construction, plumbing and gas installation, fire prevention, any portion of such rules, or any amendment of such rules; and
(2) "Governing body" means the county legislative body, board of commissioners, county council, or other body in which the general legislative powers of a county are vested.
Amended by 2013 Tenn. Acts, ch. 145,s 1, eff. 4/12/2013.
Acts 1975, ch. 328, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 5-2001.
Tenn. Code Ann. § 5-9-401 — TN Code / Title 5 / Chapter 9 / Section 5-9-401
County legislative body appropriates agency funds
Status: in_force

All funds from whatever source derived, including, but not limited to, taxes, county aid funds, federal funds, and fines, that are to be used in the operation and respective programs of the various departments, commissions, institutions, boards, offices and agencies of county governments shall be appropriated to such use by the county legislative bodies. Acts 1959, ch. 190, § 1; 1976, ch. 615, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 5-924.
All funds from whatever source derived, including, but not limited to, taxes, county aid funds, federal funds, and fines, that are to be used in the operation and respective programs of the various departments, commissions, institutions, boards, offices and agencies of county governments shall be appropriated to such use by the county legislative bodies.
Acts 1959, ch. 190, § 1; 1976, ch. 615, § 1; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A., § 5-924.
Tenn. Code Ann. § 5-7-119 — TN Code / Title 5 / Chapter 7 / Section 5-7-119
County authorized to dispose of real property at nominal cost to certain nonprofit corporations
Status: in_force

Notwithstanding any rule, regulation or other law to the contrary, any county, upon two-thirds (2/3) vote of the county legislative body, may dispose of real property at a nominal cost by private negotiation and sale to a nonprofit corporation, incorporated under the laws of this state, that has received a determination of exemption from the internal revenue service pursuant to 26 U.S.C. § 501(c)(3) , and whose purpose includes providing educational and vocational training services to children and adults with disabilities or whose purpose includes providing educational services to youth in areas, including health, science, agriculture, and civic engagement through in-school and after-school programs, and school and community clubs and camps. Amended by 2020 Tenn. Acts, ch. 721, s 1, eff. 6/22/2020. Added by 2014 Tenn. Acts, ch. 635, s 1, eff. 4/4/2014.
Notwithstanding any rule, regulation or other law to the contrary, any county, upon two-thirds (2/3) vote of the county legislative body, may dispose of real property at a nominal cost by private negotiation and sale to a nonprofit corporation, incorporated under the laws of this state, that has received a determination of exemption from the internal revenue service pursuant to 26 U.S.C. § 501(c)(3) , and whose purpose includes providing educational and vocational training services to children and adults with disabilities or whose purpose includes providing educational services to youth in areas, including health, science, agriculture, and civic engagement through in-school and after-school programs, and school and community clubs and camps.
Amended by 2020 Tenn. Acts, ch. 721, s 1, eff. 6/22/2020.
Added by 2014 Tenn. Acts, ch. 635, s 1, eff. 4/4/2014.
Tenn. Code Ann. § 5-14-116 — TN Code / Title 5 / Chapter 14 / Section 5-14-116
Construction of part
Status: in_force

This part is not exclusive and shall not prevent the adoption of amendments to existing special or local purchasing laws, or the enactment of special or local purchasing acts. Acts 1957, ch. 312, § 15; T.C.A., § 5-1416.
This part is not exclusive and shall not prevent the adoption of amendments to existing special or local purchasing laws, or the enactment of special or local purchasing acts.
Acts 1957, ch. 312, § 15; T.C.A., § 5-1416.
Tenn. Code Ann. § 5-23-106 — TN Code / Title 5 / Chapter 23 / Section 5-23-106
Modification of policy
Status: in_force

Once adopted and approved as provided in this chapter, personnel policies may be amended, modified, enlarged or repealed at any time by the same process used for original adoption. Any and all personnel policies governing county employees shall be subject to change at any time, and shall not give rise to any contractual rights or obligations between the county and its employees. Acts 1997, ch. 361, § 6.
Once adopted and approved as provided in this chapter, personnel policies may be amended, modified, enlarged or repealed at any time by the same process used for original adoption. Any and all personnel policies governing county employees shall be subject to change at any time, and shall not give rise to any contractual rights or obligations between the county and its employees.
Acts 1997, ch. 361, § 6.
Tenn. Code Ann. § 5-12-209 — TN Code / Title 5 / Chapter 12 / Section 5-12-209
Review of proposed budgets - Presentation to county legislative body
Status: in_force

(a) On or before June 1 of each year, the county mayor or budget committee shall consolidate and review the various department, office and agency budgets, and other proposed appropriations, if any. Any change in the budget proposed by the county mayor or budget committee shall be reviewed by the county mayor or budget committee with the affected officer or department or agency head, and an attempt will be made to arrive at a mutually acceptable budget amount. If the county mayor or budget committee reaches agreement with the affected officers, department and agency heads, then this change shall be reflected in the consolidated budget and accompanying property tax rate resolution and appropriation resolution, which shall be presented to the county legislative body. If the county mayor or budget committee cannot reach agreement with any affected officer or department or agency head concerning the budget of the office, department or agency, then the consolidated budget shall be presented to the county legislative body with the original proposed budget for the office, department or agency affected, and the county mayor or budget committee shall submit the proposed budget changes in a separate accompanying document, or as an additional column of information in the consolidated budget, and shall also submit this with a property tax rate resolution and appropriation resolution. The county mayor or budget committee shall outline the proposed changes to the consolidated budget and shall state the reasons for the proposed changes in a budget message to the county legislative body. (b) The county mayor or budget committee may propose changes to the consolidated budget, the property tax rate resolution and appropriation resolution until the same are approved by the county legislative body, or until July 15, whichever occurs first. Acts 1993, ch. 431, § 9; 2003 , ch. 90, § 2.
(a) On or before June 1 of each year, the county mayor or budget committee shall consolidate and review the various department, office and agency budgets, and other proposed appropriations, if any. Any change in the budget proposed by the county mayor or budget committee shall be reviewed by the county mayor or budget committee with the affected officer or department or agency head, and an attempt will be made to arrive at a mutually acceptable budget amount. If the county mayor or budget committee reaches agreement with the affected officers, department and agency heads, then this change shall be reflected in the consolidated budget and accompanying property tax rate resolution and appropriation resolution, which shall be presented to the county legislative body. If the county mayor or budget committee cannot reach agreement with any affected officer or department or agency head concerning the budget of the office, department or agency, then the consolidated budget shall be presented to the county legislative body with the original proposed budget for the office, department or agency affected, and the county mayor or budget committee shall submit the proposed budget changes in a separate accompanying document, or as an additional column of information in the consolidated budget, and shall also submit this with a property tax rate resolution and appropriation resolution. The county mayor or budget committee shall outline the proposed changes to the consolidated budget and shall state the reasons for the proposed changes in a budget message to the county legislative body.
(b) The county mayor or budget committee may propose changes to the consolidated budget, the property tax rate resolution and appropriation resolution until the same are approved by the county legislative body, or until July 15, whichever occurs first.
Acts 1993, ch. 431, § 9; 2003 , ch. 90, § 2.
Tenn. Code Ann. § 5-20-106 — TN Code / Title 5 / Chapter 20 / Section 5-20-106
Applicability
Status: in_force

This chapter shall apply only to the unincorporated area of a county adopting such a code resolution and to those incorporated cities and towns within the county that do not elect, now or hereafter, to adopt their own codes regulating the same subject areas. Acts 1975, ch. 328, § 6; T.C.A., § 5-2006.
This chapter shall apply only to the unincorporated area of a county adopting such a code resolution and to those incorporated cities and towns within the county that do not elect, now or hereafter, to adopt their own codes regulating the same subject areas.
Acts 1975, ch. 328, § 6; T.C.A., § 5-2006.
Tenn. Code Ann. § 5-13-101 — TN Code / Title 5 / Chapter 13 / Section 5-13-101
Short title
Status: in_force

This chapter shall be known as the "County Fiscal Procedure Law of 1957." Acts 1957, ch. 313, § 1; T.C.A., § 5-1301.
This chapter shall be known as the "County Fiscal Procedure Law of 1957."
Acts 1957, ch. 313, § 1; T.C.A., § 5-1301.
Tenn. Code Ann. § 5-7-118 — TN Code / Title 5 / Chapter 7 / Section 5-7-118
County security officers - Standards - Police powers
Status: in_force

(a) The county mayor or the county mayor's designee is authorized to establish policies pursuant to which a suitable number of persons may be employed and commissioned as county security officers. (b) All security officers employed pursuant to this section must meet the minimum certification requirements of the peace officers standards and training commission. (c) The county mayor or the county mayor's designee is authorized to establish such other minimum qualifications for employment as security officers as deemed appropriate; however, the qualifications for security officers permitted to carry firearms or other arms while on duty shall be at least equivalent to the certification requirements of the peace officers standards and training commission. (d) When properly commissioned and qualified in accordance with the policies of the county mayor or the county mayor's designee, the security officers shall have all the police powers necessary to enforce all state laws and duly enacted county ordinances. The authority hereby granted extends to all facilities or property owned, leased or operated by the county. (e) This section only applies in any county having a population in excess of eight hundred thousand (800,000), according to the 1990 federal census or any subsequent federal census. Acts 1996, ch. 716, §2; 2003 , ch. 90, § 2.
(a) The county mayor or the county mayor's designee is authorized to establish policies pursuant to which a suitable number of persons may be employed and commissioned as county security officers.
(b) All security officers employed pursuant to this section must meet the minimum certification requirements of the peace officers standards and training commission.
(c) The county mayor or the county mayor's designee is authorized to establish such other minimum qualifications for employment as security officers as deemed appropriate; however, the qualifications for security officers permitted to carry firearms or other arms while on duty shall be at least equivalent to the certification requirements of the peace officers standards and training commission.
(d) When properly commissioned and qualified in accordance with the policies of the county mayor or the county mayor's designee, the security officers shall have all the police powers necessary to enforce all state laws and duly enacted county ordinances. The authority hereby granted extends to all facilities or property owned, leased or operated by the county.
(e) This section only applies in any county having a population in excess of eight hundred thousand (800,000), according to the 1990 federal census or any subsequent federal census.
Acts 1996, ch. 716, §2; 2003 , ch. 90, § 2.