Tenn. Code Ann. § 9-21-402 — TN Code / Title 9 / Chapter 21 / Section 9-21-402
Notes issued to finance industrial parks
Status: in_force

(a) A local government which intends to issue bond anticipation notes, capital outlay notes or grant anticipation notes to finance an industrial park shall first comply with title 13, chapter 16. (b) A local government which intends to issue bond anticipation notes, capital outlay notes or grant anticipation notes to finance a business park shall first comply with the requirements outlined in § 9-21-105(21)(B)(i) . (c) Notwithstanding subsections (a) and (b), a certificate of public purpose and necessity shall not be required to finance an industrial park or a business park in any local government with a population of not less than three hundred thousand (300,000), according to the 2000 federal census or any subsequent federal census. The total pledge of full faith and credit of any such local government related to the project shall not exceed ten percent (10%) of the total assessed valuation of any property in the local government, ascertained by the last completed assessment at the time of issuance of the obligations. In any resolution pledging the full faith and credit and unlimited taxing power of any such local government to secure any obligations related to the project, the governing body of the local government shall state that the project being considered is well conceived, has a reasonable prospect for success, will provide proper economic development and employment, and will not likely become a burden on the taxpayers of the local government. Acts 1986, ch. 770, § 4-2; 1998, ch. 728, § 2; 2006, ch. 770, § 2.
(a) A local government which intends to issue bond anticipation notes, capital outlay notes or grant anticipation notes to finance an industrial park shall first comply with title 13, chapter 16.
(b) A local government which intends to issue bond anticipation notes, capital outlay notes or grant anticipation notes to finance a business park shall first comply with the requirements outlined in § 9-21-105(21)(B)(i) .
(c) Notwithstanding subsections (a) and (b), a certificate of public purpose and necessity shall not be required to finance an industrial park or a business park in any local government with a population of not less than three hundred thousand (300,000), according to the 2000 federal census or any subsequent federal census. The total pledge of full faith and credit of any such local government related to the project shall not exceed ten percent (10%) of the total assessed valuation of any property in the local government, ascertained by the last completed assessment at the time of issuance of the obligations. In any resolution pledging the full faith and credit and unlimited taxing power of any such local government to secure any obligations related to the project, the governing body of the local government shall state that the project being considered is well conceived, has a reasonable prospect for success, will provide proper economic development and employment, and will not likely become a burden on the taxpayers of the local government.
Acts 1986, ch. 770, § 4-2; 1998, ch. 728, § 2; 2006, ch. 770, § 2.
Tenn. Code Ann. § 9-22-108 — TN Code / Title 9 / Chapter 22 / Section 9-22-108
Supplementary nature
Status: in_force

This chapter shall be in addition to and supplemental to all other laws of Tennessee; provided, that wherever the application of this chapter conflicts with the application of such other provisions, such other provisions shall prevail. Acts 2001, ch. 290, § 1.
This chapter shall be in addition to and supplemental to all other laws of Tennessee; provided, that wherever the application of this chapter conflicts with the application of such other provisions, such other provisions shall prevail.
Acts 2001, ch. 290, § 1.
Tenn. Code Ann. § 9-3-203 — TN Code / Title 9 / Chapter 3 / Section 9-3-203
Improperly assessed personal property
Status: in_force

Such auditors shall have the authority to: (1) Ascertain any unassessed personal property or personal property assessed on a wrong or improper basis, or where such assessment on personal property was obtained by fraud, deceit, misrepresentation or concealment, but only for the current year for which such audit is made; and (2) Report the same to the comptroller of the treasury, whose duty it is to direct the trustee of the county in which such property is located to enter the same on the tax books of such county and the same to be the assessment in such county wherein is such personal property, and to be collected in the same way and manner as other property assessed for taxation. Acts 1923, ch. 109, § 3; Shan. Supp., § 948a12; Code 1932, § 1656; Acts 1945, ch. 36, § 1; C. Supp. 1950, § 1656; Acts 1977, ch. 103, § 3; T.C.A. (orig. ed.), §§ 9-304, 9-3-103; Acts 1985, ch. 118, § 8.
Such auditors shall have the authority to:
(1) Ascertain any unassessed personal property or personal property assessed on a wrong or improper basis, or where such assessment on personal property was obtained by fraud, deceit, misrepresentation or concealment, but only for the current year for which such audit is made; and
(2) Report the same to the comptroller of the treasury, whose duty it is to direct the trustee of the county in which such property is located to enter the same on the tax books of such county and the same to be the assessment in such county wherein is such personal property, and to be collected in the same way and manner as other property assessed for taxation.
Acts 1923, ch. 109, § 3; Shan. Supp., § 948a12; Code 1932, § 1656; Acts 1945, ch. 36, § 1; C. Supp. 1950, § 1656; Acts 1977, ch. 103, § 3; T.C.A. (orig. ed.), §§ 9-304, 9-3-103; Acts 1985, ch. 118, § 8.
Tenn. Code Ann. § 9-13-302 — TN Code / Title 9 / Chapter 13 / Section 9-13-302
Duties of the comptroller of the treasury
Status: in_force

The comptroller of the treasury shall develop and recommend statutory changes, policies, and procedures for the purpose of: (1) Promptly identifying financially distressed municipalities, counties, utility districts and education agencies; (2) Providing for the timely restructuring of the debt of such municipalities, counties, utility districts and education agencies; (3) Considering the need for temporary loans or other fiscal adjustments to prevent fiscal crisis; and (4) Providing for consolidation or merger of contiguous municipalities, counties, utility districts or education agencies, or for the merger of functions of such entities in order to relieve financial distress. Acts 1993, ch. 76, § 2.
The comptroller of the treasury shall develop and recommend statutory changes, policies, and procedures for the purpose of:
(1) Promptly identifying financially distressed municipalities, counties, utility districts and education agencies;
(2) Providing for the timely restructuring of the debt of such municipalities, counties, utility districts and education agencies;
(3) Considering the need for temporary loans or other fiscal adjustments to prevent fiscal crisis; and
(4) Providing for consolidation or merger of contiguous municipalities, counties, utility districts or education agencies, or for the merger of functions of such entities in order to relieve financial distress.
Acts 1993, ch. 76, § 2.
Tenn. Code Ann. § 9-13-103 — TN Code / Title 9 / Chapter 13 / Section 9-13-103
Application for loan
Status: in_force

Applications for such loans shall be made only in writing and through the chief executive officer of the county or municipality so applying upon the duly enacted resolution of the governing body of such county or municipality. The application shall be addressed to the state board of equalization and shall set forth such information as the board may by regulation require relative to the budget, revenues, obligations and governmental operations of such municipality or county. Acts 1966 (2nd Ex. Sess.), ch. 3, § 3; T.C.A., § 9-1303.
Applications for such loans shall be made only in writing and through the chief executive officer of the county or municipality so applying upon the duly enacted resolution of the governing body of such county or municipality. The application shall be addressed to the state board of equalization and shall set forth such information as the board may by regulation require relative to the budget, revenues, obligations and governmental operations of such municipality or county.
Acts 1966 (2nd Ex. Sess.), ch. 3, § 3; T.C.A., § 9-1303.
Tenn. Code Ann. § 9-8-309 — TN Code / Title 9 / Chapter 8 / Section 9-8-309
Temporary assignment of administrative law judges to commission
Status: in_force

Upon the request of the governor, or of an individual claims commissioner as to claims within that commissioner's grand division, or of a majority of the claims commissioners as to claims within any grand division, the secretary of state may assign administrative law judges from the administrative procedures division of the secretary of state's office to assist in the removal of unacceptable congestion, delay on the claims commission docket or in the event of a claims commissioner's recusal or disability. Upon such assignment, administrative law judges shall have all the powers, duties and immunities as a regularly appointed claims commissioner. Costs associated with the assignment of administrative law judges to hear claims commission matters shall be paid from the risk management fund. Amended by 2013 Tenn. Acts, ch. 380,s 1, eff. 5/6/2013. Acts 1997, ch. 165, § 1; 2003, ch. 212, § 8.
Upon the request of the governor, or of an individual claims commissioner as to claims within that commissioner's grand division, or of a majority of the claims commissioners as to claims within any grand division, the secretary of state may assign administrative law judges from the administrative procedures division of the secretary of state's office to assist in the removal of unacceptable congestion, delay on the claims commission docket or in the event of a claims commissioner's recusal or disability. Upon such assignment, administrative law judges shall have all the powers, duties and immunities as a regularly appointed claims commissioner. Costs associated with the assignment of administrative law judges to hear claims commission matters shall be paid from the risk management fund.
Amended by 2013 Tenn. Acts, ch. 380,s 1, eff. 5/6/2013.
Acts 1997, ch. 165, § 1; 2003, ch. 212, § 8.
Tenn. Code Ann. § 9-4-207 — TN Code / Title 9 / Chapter 4 / Section 9-4-207
Transportation equity trust fund - Account
Status: in_force

(a) There is hereby created a segregated account within the state treasury to be known as the "transportation equity trust fund." Moneys shall be deposited to the fund pursuant to § 67-6-103(b) , and shall be invested for the benefit of the fund pursuant to § 9-4-603 . Moneys in the fund shall not revert to any other fund at the end of a fiscal year but shall remain available for appropriation by the general assembly for use as provided below. (b) Notwithstanding any law to the contrary, all funds directed to be deposited to the fund pursuant to § 67-6-103(b) shall be so deposited and shall be administered by the department of transportation and used only for the benefit and operation of railways, aeronautics, waterways programs and related activities. Acts 1992, ch. 1015, § 1.
(a) There is hereby created a segregated account within the state treasury to be known as the "transportation equity trust fund." Moneys shall be deposited to the fund pursuant to § 67-6-103(b) , and shall be invested for the benefit of the fund pursuant to § 9-4-603 . Moneys in the fund shall not revert to any other fund at the end of a fiscal year but shall remain available for appropriation by the general assembly for use as provided below.
(b) Notwithstanding any law to the contrary, all funds directed to be deposited to the fund pursuant to § 67-6-103(b) shall be so deposited and shall be administered by the department of transportation and used only for the benefit and operation of railways, aeronautics, waterways programs and related activities.
Acts 1992, ch. 1015, § 1.
Tenn. Code Ann. § 9-4-901 — TN Code / Title 9 / Chapter 4 / Section 9-4-901
Created
Status: in_force

There is hereby created within the general fund a special account to be known as the "state office buildings and support facilities revolving fund." Acts 1993, ch. 332, § 1.
There is hereby created within the general fund a special account to be known as the "state office buildings and support facilities revolving fund."
Acts 1993, ch. 332, § 1.
Tenn. Code Ann. § 9-21-109 — TN Code / Title 9 / Chapter 21 / Section 9-21-109
Determination of costs of public works projects
Status: in_force

In determining the costs of any public works project for which bonds or notes are to be issued, the following items may also be included as a part of the cost of the public works project to be financed by the issuance of bonds or notes: (1) Engineering, architectural, art design services, inspection, legal and accounting expenses, and relocation expenses in connection with construction of a public works project; (2) The cost of issuance of the bonds or notes, including engraving, printing, advertising, credit enhancement, legal, fiscal and other similar expenses; (3) Any interest costs during the period of construction of a public works project and for six (6) months thereafter on any money borrowed or estimated to be borrowed; (4) Any moneys already spent by the local government from any of its funds for any of the foregoing expenses enumerated in subdivisions (1), (2) and (3), and upon the actual construction of a public works project in order to permit the construction of public works projects by the use of the funds of the local government if desired, and the later replacement of those funds by the sale of bonds or notes authorized by this chapter; and (5) The establishing of a reasonably required reserved fund for the payment of the principal of and interest on the bonds or notes. Acts 1986, ch. 770, § 1-9; 1988, ch. 743, § 1; 1998, ch. 751, § 2.
In determining the costs of any public works project for which bonds or notes are to be issued, the following items may also be included as a part of the cost of the public works project to be financed by the issuance of bonds or notes:
(1) Engineering, architectural, art design services, inspection, legal and accounting expenses, and relocation expenses in connection with construction of a public works project;
(2) The cost of issuance of the bonds or notes, including engraving, printing, advertising, credit enhancement, legal, fiscal and other similar expenses;
(3) Any interest costs during the period of construction of a public works project and for six (6) months thereafter on any money borrowed or estimated to be borrowed;
(4) Any moneys already spent by the local government from any of its funds for any of the foregoing expenses enumerated in subdivisions (1), (2) and (3), and upon the actual construction of a public works project in order to permit the construction of public works projects by the use of the funds of the local government if desired, and the later replacement of those funds by the sale of bonds or notes authorized by this chapter; and
(5) The establishing of a reasonably required reserved fund for the payment of the principal of and interest on the bonds or notes.
Acts 1986, ch. 770, § 1-9; 1988, ch. 743, § 1; 1998, ch. 751, § 2.
Tenn. Code Ann. § 9-4-808 — TN Code / Title 9 / Chapter 4 / Section 9-4-808
[Repealed]
Status: repealed

Repealed by 2017 Tenn. Acts, ch. 65, s 3, eff. 3/31/2017. Acts 1985, ch. 118, § 60.
Repealed by 2017 Tenn. Acts, ch. 65, s 3, eff. 3/31/2017.
Acts 1985, ch. 118, § 60.
Tenn. Code Ann. § 9-2-111 — TN Code / Title 9 / Chapter 2 / Section 9-2-111
Perjury by judge or clerk
Status: in_force

If any clerk or judge of the court of general sessions knowingly omits to charge in such clerk's or judge's account any sum of money for which, by law, such clerk or judge is liable to account, and swear to the statement, knowing it to be incorrect, and produce such false account to the county mayor for settlement, such clerk or judge commits perjury. Code 1858, § 512 (deriv. Acts 1807, ch. 66, § 2); Shan., §1020; mod. Code 1932, § 1749; impl. am. Acts 1978, ch. 934, §§ 16, 36; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), §9-211; Acts 2003 , ch. 90, § 2.
If any clerk or judge of the court of general sessions knowingly omits to charge in such clerk's or judge's account any sum of money for which, by law, such clerk or judge is liable to account, and swear to the statement, knowing it to be incorrect, and produce such false account to the county mayor for settlement, such clerk or judge commits perjury.
Code 1858, § 512 (deriv. Acts 1807, ch. 66, § 2); Shan., §1020; mod. Code 1932, § 1749; impl. am. Acts 1978, ch. 934, §§ 16, 36; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), §9-211; Acts 2003 , ch. 90, § 2.
Tenn. Code Ann. § 9-21-127 — TN Code / Title 9 / Chapter 21 / Section 9-21-127
Bonds for certain unfunded pension obligations
Status: in_force

(a) Local governments may issue general obligation bonds or revenue bonds under this part and parts 2 and 3 of this chapter for certain unfunded pension obligations or for not greater than fifty percent (50%) of the value of certain unfunded other post-employment benefits if such is approved by the state funding board after receiving a recommendation by the comptroller of the treasury or the comptroller's designee. (b) [Deleted by 2021 amendment.] (c) Notwithstanding any provisions of this chapter to the contrary, any bonds issued pursuant to this section shall mature at such time or times not exceeding thirty (30) years from their respective dates and the proceeds from any bonds issued for certain unfunded other post-employment benefits shall be invested in accordance with an investment trust established pursuant to title 8, chapter 50, part 12. Amended by 2021 Tenn. Acts, ch. 128, s 6, eff. 4/13/2021. Amended by 2013 Tenn. Acts, ch. 467, s 5, eff. 5/20/2013. Acts 1997 , ch. 390, § 3; 2008 , ch. 991, § 2; 2010 , ch. 868, § 42.
(a) Local governments may issue general obligation bonds or revenue bonds under this part and parts 2 and 3 of this chapter for certain unfunded pension obligations or for not greater than fifty percent (50%) of the value of certain unfunded other post-employment benefits if such is approved by the state funding board after receiving a recommendation by the comptroller of the treasury or the comptroller's designee.
(b) [Deleted by 2021 amendment.]
(c) Notwithstanding any provisions of this chapter to the contrary, any bonds issued pursuant to this section shall mature at such time or times not exceeding thirty (30) years from their respective dates and the proceeds from any bonds issued for certain unfunded other post-employment benefits shall be invested in accordance with an investment trust established pursuant to title 8, chapter 50, part 12.
Amended by 2021 Tenn. Acts, ch. 128, s 6, eff. 4/13/2021.
Amended by 2013 Tenn. Acts, ch. 467, s 5, eff. 5/20/2013.
Acts 1997 , ch. 390, § 3; 2008 , ch. 991, § 2; 2010 , ch. 868, § 42.
Tenn. Code Ann. § 9-4-212 — TN Code / Title 9 / Chapter 4 / Section 9-4-212
State appropriations to nongovernmental defender services in capital cases
Status: in_force

No state funds for appeals of capital cases shall be appropriated for or allocated to The Capital Case Resource Center of Tennessee, Inc., or any other nongovernmental corporation or organization, except that this prohibition shall not apply to an individual member of the bar appointed by a court to represent an indigent defendant. Acts 1995, ch. 528, § 1; T.C.A. § 9-6-122.
No state funds for appeals of capital cases shall be appropriated for or allocated to The Capital Case Resource Center of Tennessee, Inc., or any other nongovernmental corporation or organization, except that this prohibition shall not apply to an individual member of the bar appointed by a court to represent an indigent defendant.
Acts 1995, ch. 528, § 1; T.C.A. § 9-6-122.
Tenn. Code Ann. § 9-4-5201 — TN Code / Title 9 / Chapter 4 / Section 9-4-5201
Basis for estimated rate of growth of economy
Status: in_force

(a) The estimated rate of growth of the state's economy shall be based upon the projected change in Tennessee personal income. (b) Tennessee personal income shall consist of those sources of income included in the United States department of commerce's definition of "personal income." Acts 1979, ch. 408, § 1; T.C.A., §§ 9-621, 9-6-201.
(a) The estimated rate of growth of the state's economy shall be based upon the projected change in Tennessee personal income.
(b) Tennessee personal income shall consist of those sources of income included in the United States department of commerce's definition of "personal income."
Acts 1979, ch. 408, § 1; T.C.A., §§ 9-621, 9-6-201.
Tenn. Code Ann. § 9-21-1002 — TN Code / Title 9 / Chapter 21 / Section 9-21-1002
Determination by governing body to be conclusive
Status: in_force

A determination by the governing body that any refunding is advantageous or necessary to the local government, or that any of the amounts provided in § 9-21-1004 should be included in such refunding, or that any of the outstanding obligations should be called for redemption on the first or any subsequent available redemption date or permitted to remain outstanding until their respective dates of maturity, shall be conclusive. Acts 1986, ch. 770, § 10-2.
A determination by the governing body that any refunding is advantageous or necessary to the local government, or that any of the amounts provided in § 9-21-1004 should be included in such refunding, or that any of the outstanding obligations should be called for redemption on the first or any subsequent available redemption date or permitted to remain outstanding until their respective dates of maturity, shall be conclusive.
Acts 1986, ch. 770, § 10-2.
Tenn. Code Ann. § 9-2-122 — TN Code / Title 9 / Chapter 2 / Section 9-2-122
Clerk's records furnished to county mayor
Status: in_force

The county clerk shall, on demand, furnish to the county mayor: (1) A list of the amount of taxes put into the hands of the collector, and due and owing to the county for any year; (2) A statement, with sufficient vouchers, showing the amount of moneys paid by the clerk to the trustee, as required by law, for fines and forfeitures; (3) The amount of all appropriations made for the year by the county legislative body; and (4) All necessary documents and vouchers, showing any receipt or disbursement of the county moneys. Code 1858, § 517; Shan., § 1028; Code 1932, §1757; impl. am. Acts 1978, ch. 934, §§ 7, 16, 22, 36; T.C.A. (orig. ed.), §9-222; Acts 2003 , ch. 90, § 2.
The county clerk shall, on demand, furnish to the county mayor:
(1) A list of the amount of taxes put into the hands of the collector, and due and owing to the county for any year;
(2) A statement, with sufficient vouchers, showing the amount of moneys paid by the clerk to the trustee, as required by law, for fines and forfeitures;
(3) The amount of all appropriations made for the year by the county legislative body; and
(4) All necessary documents and vouchers, showing any receipt or disbursement of the county moneys.
Code 1858, § 517; Shan., § 1028; Code 1932, §1757; impl. am. Acts 1978, ch. 934, §§ 7, 16, 22, 36; T.C.A. (orig. ed.), §9-222; Acts 2003 , ch. 90, § 2.
Tenn. Code Ann. § 9-4-5602 — TN Code / Title 9 / Chapter 4 / Section 9-4-5602
Implementation of system of strategic planning, performance measures, and performance review
Status: in_force

The general assembly finds and declares that accountability in program performance is vital to effective and efficient delivery of governmental services, and to maintain public confidence and trust in government. To maximize accountability, a system of strategic planning, program performance measures, and performance audits should be implemented to measure the effectiveness and efficiency of governmental services. It is of paramount public importance that this system encourages full and candid participation by all agencies of state government. This system will generate information necessary to inform the public fully and for the general assembly to make meaningful decisions about the allocation of scarce resources in meeting vital needs. Amended by 2013 Tenn. Acts, ch. 243,s 8, eff. 4/19/2013. Acts 2002, ch. 875, § 1.
The general assembly finds and declares that accountability in program performance is vital to effective and efficient delivery of governmental services, and to maintain public confidence and trust in government. To maximize accountability, a system of strategic planning, program performance measures, and performance audits should be implemented to measure the effectiveness and efficiency of governmental services. It is of paramount public importance that this system encourages full and candid participation by all agencies of state government. This system will generate information necessary to inform the public fully and for the general assembly to make meaningful decisions about the allocation of scarce resources in meeting vital needs.
Amended by 2013 Tenn. Acts, ch. 243,s 8, eff. 4/19/2013.
Acts 2002, ch. 875, § 1.
Tenn. Code Ann. § 9-23-107 — TN Code / Title 9 / Chapter 23 / Section 9-23-107
Policies and procedures
Status: in_force

Any taxing agency and tax increment agency may agree upon, approve and amend policies and procedures for allocating and calculating tax increment revenues and implementing this chapter and the applicable tax increment statute; provided, however, such policies and procedures shall not conflict with this chapter or any tax increment statute. Acts 2012, ch. 605, § 2.
Any taxing agency and tax increment agency may agree upon, approve and amend policies and procedures for allocating and calculating tax increment revenues and implementing this chapter and the applicable tax increment statute; provided, however, such policies and procedures shall not conflict with this chapter or any tax increment statute.
Acts 2012, ch. 605, § 2.