reglab/housing_qa huggingface dataset:
TN Code § 9-2-117 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 2 - Accounting for Revenues|§ 9-2-117. Judgment for Trustee Against Clerk or Judge

 If any clerk or judge fails or refuses to pay to the county trustee any county money collected by such clerk or judge, the county trustee may proceed, by motion in the circuit court of the county, and the court shall give judgment against such clerk or judge and the sureties of such clerk or judge for the penalty of the bond, and award execution.   Code 1858, § 513 (deriv. Acts 1839-1840, ch. 85, § 1); Shan., § 1023; mod. Code 1932, § 1752; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), § 9-217.
TN Code § 9-2-118 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 2 - Accounting for Revenues|§ 9-2-118. Satisfaction of Judgment

 The clerk or judge may discharge such judgment by producing to the trustee the warrant of the county mayor, to pay the amount found by the trustee due to the county on settlement of the account of such clerk or judge, and paying the amount to the trustee, who shall receive the same in discharge of the judgment, leaving such clerk or judge and the sureties of such clerk or judge liable for the costs of the suit.   Code 1858, § 514 (deriv. Acts 1839-1840, ch. 85, § 1); Shan., § 1024; mod. Code 1932, § 1753; impl. am. Acts 1978, ch. 934, §§ 16, 36; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), § 9-218; Acts 2003, ch. 90, § 2.
TN Code § 9-2-119 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 2 - Accounting for Revenues|§ 9-2-119. Commissions Lost by Default

 On settlement, the defaulting clerk or judge is not allowed a credit for any commissions on the money in regard to which such clerk or judge made the default.   Code 1858, § 515 (deriv. Acts 1839-1840, ch. 85, § 1); Shan., § 1025; mod. Code 1932, § 1754; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), § 9-219.
TN Code § 9-2-120 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 2 - Accounting for Revenues|§ 9-2-120. [reserved.]

 If such clerk or judge, after settlement and obtaining a warrant to pay into the county treasury the amount found due from such clerk or judge to the county, fails to pay it, the trustee shall, in like manner, cause judgment to be taken against such clerk or judge and the sureties of such clerk or judge for the amount found due the county by the account, with interest thereon from the time the money should have been paid, with twelve and one-half percent (12.5%) damages, and costs.   Code 1858, § 516 (deriv. Acts 1839-1840, ch. 85, § 2); Shan., § 1027; Code 1932, § 1756; impl. am. Acts 1979, ch. 68, §§ 2, 3; T.C.A. (orig. ed.), § 9-221.
TN Code § 9-2-122 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 2 - Accounting for Revenues|§ 9-2-122. Clerk's Records Furnished to County Mayor

 The county clerk shall, on demand, furnish to the county mayor:   A list of the amount of taxes put into the hands of the collector, and due and owing to the county for any year;   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;   The amount of all appropriations made for the year by the county legislative body; and   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.
TN Code § 9-2-123 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 2 - Accounting for Revenues|§ 9-2-123. [reserved.]

 If it is made satisfactorily to appear to the court that the execution was placed in the hands of the sheriff, against whom the motion is made, and that such sheriff has failed to return the same, the court shall render judgment against the sheriff and the sureties of such sheriff for the amount due the state, or county, or common school fund, or other persons, for costs and the costs of the motion.   Code 1858, § 717 (deriv. Acts 1833, ch. 43, § 1); Shan., § 1030; Code 1932, § 1759; T.C.A. (orig. ed.), § 9-224.   Law Reviews.   The Tennessee Court Systems — Prosecution, 8 Mem. St. U.L. Rev. 477.
TN Code § 9-2-125 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 2 - Accounting for Revenues|§ 9-2-125. Notice of Motion Against Sheriff

 No notice of this motion is required when it is made at the first term after the execution has been placed in the sheriff's hands; but if the motion is made at a subsequent term, it shall be entered upon the minutes, and docketed as a suit, and proceeded with on the second or subsequent day of the next succeeding term, as if notice had been given.   Code 1858, § 718 (deriv. Acts 1833, ch. 43, § 2); Shan., § 1031; Code 1932, § 1760; T.C.A. (orig. ed.), § 9-225.   Law Reviews.   The Tennessee Court Systems — Prosecution, 8 Mem. St. U.L. Rev. 477.
TN Code § 9-2-126 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 2 - Accounting for Revenues|§ 9-2-126. [reserved.]

 Every county official collecting or receiving public money from any source whatsoever belonging to or for the use of the state shall comply with § 9-4-301.
TN Code § 9-2-128 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 2 - Accounting for Revenues|§ 9-2-128. Prosecution for Failure to Pay Receipts Into Treasury

  Any of the aforementioned departments, institutions, offices, agencies, officers or employees who fail to pay immediately into the state treasury any money belonging to the state as directed in § 9-2-127 are subject to punishment for theft.   The venue of any such prosecution is the county in which such departments, institutions, offices, agencies, officers or employees serve in their official capacity.
TN Code § 9-2-138 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 2 - Accounting for Revenues|§ 9-2-138. Reconciliation of County Fund Accounts With Trustee's Records — Monthly and Quarterly Reports

  The administrative officers and employees shall reconcile their respective fund accounts with the records of the county trustee, and shall make a report at the end of each month showing the condition of the respective fund accounts. As to each fund, the report shall include the balance at the beginning of the month, receipts and expenditures for the month, and the balance at the end of the month. The monthly reports shall also include a reconciliation of the trustee's balances with the balances of the department, office, board, commission or agency. The reports shall be retained in the permanent files of the department, office, board, commission or agency.   At the end of each quarter, the officers charged herein with making monthly reports shall prepare a quarterly report summarizing the monthly reports of that quarter, and a copy of the same shall be filed with the county fiscal agent.
TN Code § 9-2-139 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 2 - Accounting for Revenues|§ 9-2-139. Failure of County Officers and Employees to File Reports or Reconcile Accounts a Misdemeanor

 It is a Class C misdemeanor for any county officer or any employee to fail to perform any duty required by §§ 9-2-137 and 9-2-138.
TN Code § 9-2-121 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 2 - Accounting for Revenues|§ 9-2-121. Failure to Pay on Warrant

 9-2-124. Judgment against sheriff.   9-2-127. Payments by county officials into treasury or state depository.   9-2-137. Counties not having approved central accounting system — Quarterly report of accounts payable and obligations.
TN Code § 9-2-124 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 2 - Accounting for Revenues|§ 9-2-124. Judgment Against Sheriff

 9-2-127. Payments by county officials into treasury or state depository.   9-2-137. Counties not having approved central accounting system — Quarterly report of accounts payable and obligations.
TN Code § 9-2-127 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 2 - Accounting for Revenues|§ 9-2-127. Payments by County Officials Into Treasury or State Depository

 9-2-137. Counties not having approved central accounting system — Quarterly report of accounts payable and obligations.
TN Code § 9-11-101 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 11 - Cash Basis Law of 1937|§ 9-11-101. Short Title

 This chapter may be cited as the “Cash Basis Law of 1937.”
TN Code § 9-11-102 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 11 - Cash Basis Law of 1937|§ 9-11-102. Chapter Definitions

 As used in this chapter, unless the context otherwise requires:   “Bond order,” as applied to a city, means the ordinance authorizing the issuance of bonds of the city, and, as applied to a county, means the order of resolution authorizing the issuance of bonds of the county;   “Clerk” means the officer acting as clerk of the governing body;   “Funding bonds” means bonds issued to pay or to extend the time of payment of debt not evidenced by bonds;   “Governing body,” as applied to a county, means the county legislative body, and, as applied to a city, means the city council, board of commissioners, board of mayor and aldermen or the board or body in which the general legislative powers of the city are vested;   “Refunding bonds” means bonds issued to pay or to extend the time of payment of debts evidenced by bonds; and   “Unit” includes each county and city in the state, which shall issue bonds under this chapter.
TN Code § 9-11-103 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 11 - Cash Basis Law of 1937|§ 9-11-103. Issuance of Funding Bonds

 In order that the fiscal affairs of the counties and cities in the state may be placed on a cash basis, each such unit is authorized and empowered to issue at one (1) time or from time to time bonds of the unit for the following purposes:   Funding any or all warrants, notes or other indebtedness of such unit not evidenced by bonds, and interest accrued thereon, which shall be outstanding at the close of the fiscal year immediately preceding the authorization of such funding bonds;   Refunding any or all bonds of the unit, and interest accrued thereon, whether such unit issued such bonds or assumed or became liable therefor, including bonds not matured if the unmatured bonds be then redeemable or if the holders thereof be willing to surrender the same for retirement, and including bonds belonging to the sinking fund of such unit; and   Paying any redemption premium upon bonds so refunded and also such expenses as the governing body may deem reasonable and proper for carrying out this chapter.
TN Code § 9-11-104 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 11 - Cash Basis Law of 1937|§ 9-11-104. Contents of Bond Order

 All bonds issued by a unit under this chapter shall be authorized by a bond order passed by the governing body of the unit. Notwithstanding any public or private statute relating to the unit, such bond order may be finally passed at the meeting at which the same shall be introduced. The bond order shall state:   A brief description of the indebtedness to be funded or refunded sufficient to identify such indebtedness, and the amount of redemption premium, if any, to be paid upon bonds refunded and the amount of expenses, if any, to be paid from the proceeds of bonds;   The maximum aggregate principal amount of bonds to be issued;   That a tax sufficient to pay the principal of and interest on the bonds shall be annually levied upon all taxable property in the unit; and   That the bond order shall take effect upon its passage and shall not be submitted to the voters of the unit.
TN Code § 9-11-105 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 11 - Cash Basis Law of 1937|§ 9-11-105. Publication of Bond Order

 A bond order shall be published once in each of two (2) consecutive weeks after its final passage. Such publication shall be made in a newspaper published in the unit. If there is no such newspaper, the bond order shall be posted at the door of the building in which the governing body usually holds its meetings and at three (3) other public places in the unit. A notice in substantially the following form (the blanks being first properly completed), with the printed or written signature of the clerk appended thereto, shall be published with the bond order:   “The foregoing order (ordinance) was passed on the  day of  , 20  , and was first published (posted) on the  day of  , 20  .   “Any action or proceeding questioning the validity of the order (ordinance) or the indebtedness to be funded (or refunded) or the tax to be levied for the payment of the principal and interest of such bonds, must be commenced within thirty (30) days after its first publication (or posting).   Clerk.”
TN Code § 9-11-106 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 11 - Cash Basis Law of 1937|§ 9-11-106. Limitation of Actions to Invalidate Bonds

 Any action or proceedings in any court to set aside a bond order, or to obtain any other relief upon the ground that the order is invalid, or that the indebtedness to be funded or refunded is invalid, or that there is no authority for the levy of a tax to pay the principal of and interest on the bonds, must be commenced within thirty (30) days after the first publication of the notice aforementioned and the bond order referred to in the notice. After the expiration of such period of limitation, no right of action or defense founded upon the invalidity of the bond order or the indebtedness to be funded or refunded or the tax to be levied shall be asserted, nor shall the validity of the bond order or of the funding or refunding bonds to be issued or the tax to be levied for the payment of the principal of and interest thereon, be open to question in any court upon any ground whatever, except in an action or proceedings commenced within such period.
TN Code § 9-11-107 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 11 - Cash Basis Law of 1937|§ 9-11-107. Resolution for Issuance of Bonds

  At any time after the passage of the bond order, the governing body of a unit shall have full authority by resolution to provide for the issuance of the bonds authorized by such bond order. Such resolution providing for the issuance of the bonds may be introduced and finally passed at any regular or duly called special meeting of the governing body and shall be in force and effect from and after its passage.   The governing body shall by resolution determine the rate or rates of interest to be paid on the bonds, and the time or times of payment of such interest, and the maturity or maturities of the bonds, which shall be at a time or times not exceeding twenty (20) years from the date of the bonds in the case of funding bonds, and not exceeding thirty (30) years from the date of bonds in the case of refunding bonds; provided, that with the approval of the comptroller of the treasury or the comptroller's designee, funding bonds may be made to mature at any time or times not exceeding thirty (30) years from the date of the bonds and refunding bonds may be made to mature at any time or times not exceeding forty (40) years from the date of the bonds.   The governing body shall also by resolution determine the form of the bonds, the officers by whom they shall be executed and the place or places in Tennessee or in any other state at which the principal and interest shall be payable.   In case any of the officers whose signatures appear on the bonds or coupons shall cease to be such officers before the delivery of such bonds, such signatures shall nevertheless be valid and sufficient for all purposes, the same as if they had remained in office until such delivery.   The bonds may be made registrable as to principal alone and as to both principal and interest, under such terms and conditions as may be determined by the governing body, and provisions may be made for the exchange of fully registered bonds for coupon bonds and of coupon bonds for fully registered bonds.
TN Code § 9-11-108 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 11 - Cash Basis Law of 1937|§ 9-11-108. Annual Statement by Fiscal Officer

 Before any funding or refunding bonds shall be issued under this chapter, a fiscal officer of the unit shall prepare a statement as of the beginning of the then current fiscal year, which statement shall show in detail the total outstanding bonds, notes, warrants and other evidences of indebtedness of the unit, together with the maturity dates thereof, interest rates, special provisions for payment, together with a description of the indebtedness proposed to be funded or refunded by the issuance of bonds. Such statement shall also show in detail the total tax collections of the unit for the preceding year, the amount of delinquent taxes, and the amount of expenditures of all funds during the preceding fiscal year, the proposed maturity or maturities of the new funding or refunding bonds to be issued, and any and all other pertinent information which may be requested by the comptroller of the treasury or the comptroller's designee. Such statement shall be filed with the comptroller of the treasury or the comptroller's designee, together with an application from the governing body of the unit requesting that the issuance of the proposed bonds be approved. If the comptroller of the treasury or the comptroller's designee shall determine that, in the comptroller of the treasury's or the comptroller's designee's opinion, the unit can fulfill this chapter as hereinafter set forth, the comptroller of the treasury or the comptroller's designee shall so certify in writing to the unit, and such certificate shall be recorded in the minutes of the unit.
TN Code § 9-11-109 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 11 - Cash Basis Law of 1937|§ 9-11-109. Sale Price — Exchange — Premiums and Discount

 The governing body may sell any or all of the bonds authorized under this chapter in such manner and for such price as it may determine to be for the best interest of the unit. Any or all of the bonds authorized under this chapter may be exchanged for the bonds to be refunded thereby or the evidences of indebtedness to be funded thereby, including bonds not matured or redeemable if the holder thereof be willing to surrender the same for retirement. Additional bonds may be authorized and sold under § 9-11-103(3), in an amount sufficient to pay:   Any redemption premium on bonds refunded; and   If such funding or refunding bonds shall be sold or delivered in exchange at a discount, the amount of such discount.
TN Code § 9-11-110 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 11 - Cash Basis Law of 1937|§ 9-11-110. Exercise of Powers

 Except as hereinafter provided, the authority conferred by this chapter may be exercised at any time and from time to time, and the authorization of funding or refunding bonds by one (1) bond order shall not prevent the authorization of additional funding or refunding bonds by subsequent bond order or orders. One (1) resolution providing for the issuance of funding or refunding bonds may provide for the issuance of two (2) or more separate series of such bonds, and each series or class may have different terms and provisions from the others, and the bonds of each series or class may bear interest at different rates.
TN Code § 9-11-111 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 11 - Cash Basis Law of 1937|§ 9-11-111. Exemption From Taxation

 Any bonds issued pursuant to this chapter and the income therefrom are exempt from all state, county and municipal taxation except for inheritance, transfer and estate taxes and except as otherwise provided in this code.
TN Code § 9-11-112 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 11 - Cash Basis Law of 1937|§ 9-11-112. Tax Levy and Sinking Fund Provisions

 All bonds issued under this chapter shall be direct and general obligations of the unit issuing the same, for the payment of which the full faith and credit of the unit shall be irrevocably pledged. In each fiscal year while any funding or refunding bonds issued under this chapter shall be outstanding, there shall be levied upon all taxable property in the unit an ad valorem tax sufficient to pay the interest thereon as it falls due and the principal of such bonds which shall then have matured or which shall mature within the same fiscal year, and any sinking fund payments which may be provided for by the bonds or by the resolution authorizing the same, as well as all deficits in such interest, principal and sinking fund payments arising from failure to comply with this chapter or by failure to collect the taxes levied or otherwise; provided, that the governing body, in its discretion, may levy in any fiscal year a tax sufficient to pay, in addition to the interest and principal which shall fall due in such fiscal year, any portion of the interest or principal which shall fall due in any succeeding fiscal year, and may also levy in any fiscal year a tax for sinking fund payments in addition to the tax required for such payments by the resolution authorizing any of such bonds. The governing body may provide in the resolution authorizing the issuance of any such funding or refunding bonds that any sinking fund provided for such bonds shall be used solely for the purpose of redemption of the bonds authorized by such resolution, and all bonds so purchased or redeemed shall be cancelled and shall not be reissued.
TN Code § 9-11-114 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 11 - Cash Basis Law of 1937|§ 9-11-114. Appropriation Ordinance

 After receiving the annual budget estimate, the governing body of the unit shall prepare an appropriation ordinance or resolution, using the budget estimate as a basis, but appropriating such sums as the governing body may deem proper for the expenses listed under § 9-11-113(2), whether greater or less than the budget estimate set forth under such subdivision (2), but no appropriation recommended by the budget estimate under § 9-11-113(1) and (3) shall be reduced by the governing body, and the taxes levied for such appropriations may be over and above all other taxes authorized or limited by law.
TN Code § 9-11-115 (2021)
2021 Tennessee Code|Title 9 - Public Finances|Chapter 11 - Cash Basis Law of 1937|§ 9-11-115. Tax Levy for Cash Basis

 Immediately after the passage of the appropriation ordinance or resolution, the governing body shall pass an ordinance or resolution levying upon all property subject to taxation within the unit and basing such levy upon the current tax collection experience of the preceding fiscal year, such rate of tax as may be required to produce the sum necessary to balance the budget upon a cash basis. The sum necessary to balance the budget shall be ascertained by deducting from the total cash appropriations made under § 9-11-113(1), (2) and (3), such cash receipts applicable to such cash appropriations as may be estimated under the limitations of § 9-11-113(4)(A)-(D). In order that the current tax levy so made shall be truly based upon the current tax collection experience of the preceding year, such current tax levy shall be determined by dividing the sum necessary to be raised in order to balance the budget by a percentage which does not exceed the percentage obtained by dividing the amount of current taxes collected in cash in the preceding fiscal year by the amount of the taxes levied and payable in such preceding fiscal year.