TN Code § 49-2-101 (2021)
2021 Tennessee Code|Title 49 - Education|Chapter 2 - Local Administration|Part 1 - General Provisions|§ 49-2-101. County Legislative Bodies — Powers and Duties

 The duties of the county legislative body shall be to:    Consider, in those counties not having adopted the Local Option Budgeting Law of 1993, compiled in title 5, ch. 12, part 2, and not included in chapter 550, §§ 7-21 of the Public Acts of 1989, on the recommendation of the county board of education, school budgets for the county elementary and county high schools, and provide necessary funds to enable the county board to meet all obligations under the adopted budgets;   Adopt a budget for the operation of county schools in accordance with chapter 550, §§ 7-21 of the Public Acts of 1989, in those counties included in chapter 550, §§ 7-21 of the Public Acts of 1989, or in any county that, by private act, adopts similar provisions to those contained in chapter 550, §§ 7-21 of the Public Acts of 1989;   Adopt a budget for the operation of county schools in accordance with the Local Option Budgeting Law of 1993, if applicable. Notwithstanding any other law to the contrary, any budget approved under the Local Option Budgeting Law of 1993, shall also be approved by the local board of education prior to becoming effective; and   Make revenue estimates and determine the level of revenue necessary to establish a budget for the operation of county schools that is at least equal to the minimum budget required to comply with the local match and maintenance of effort provisions of the basic education program (BEP) under chapter 3, part 3 of this title;     Require the county board of education, through the county director of schools, to make a quarterly report of the receipts and expenditures of the public school funds, the needs of the county elementary and the county high schools, the progress made in their development and other information as to the administration of the public schools that it may require;   Require its finance committee to examine the accounts of the county board of education quarterly, or at any other time it may appear that the county board is misusing any of the public school funds, or exceeding the budget adopted by the county legislative body; or it may appoint a competent auditor to make the examination, the cost of the examination to be paid out of county funds;   Submit to the voters of the county, at any regular session, or at any special session called for that purpose, the proposition to issue bonds for the purpose of purchasing grounds, erecting and furnishing school buildings, and, upon the affirmative vote of the majority cast in the election, issue the bonds in accord with the proposition;   Levy such tax as may be necessary to pay interest on bonds and provide a sinking fund to retire the bonds at maturity;   Levy such taxes for county elementary and county high schools as may be necessary to meet the budgets submitted by the county board of education and adopted by the county legislative body;   Levy sufficient taxes or provide funds by bond issues by the voters for the purchase of school grounds, the erection and repair of school buildings and for equipping the same; provided, that the same shall have been provided for by the county legislative body, or that the county legislative body shall have approved the authorization of the same by the county board of education; and   Provide sufficient funds to erect a suitable building and maintain at least one (1) first-class four-year high school according to this title.