Powers and Duties — Powers as Financial Officer

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  2. Tennessee Code
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  4. County Mayors
  5. Substantive Provisions
  6. Powers and Duties — Powers as Financial Officer

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The county mayor has the power to:

  1. If there is no county attorney, employ or retain counsel, or both, to advise the county mayor and the members of the county legislative body as to their legal rights as such members, to prepare and draft resolutions for passage by the body, and to represent the county either as plaintiff or defendant in such suits as may be brought by or against the county, except suits by the county to collect delinquent taxes, which counsel shall be entitled to a reasonable fee for such counsel's services or retention, or both, to be fixed by a majority vote of the members of the county legislative body at one (1) of its regular sessions, to be paid out of the county general fund;
  2. Require the clerks of the several courts to produce to the county mayor all records, documents, dockets and papers in their offices relating to each office, and tending to give information in relation to the county revenue collected by such officer for the use of the county;
  3. Call or summon before the county mayor all witnesses having any knowledge relating to the county revenue;
  4. Demand of each of the clerks of the several courts an account, on oath, of all moneys by such clerk collected for the use of the county, setting forth each separate item, from whom and at what time received, and the source from which it was derived;
  5. Call the collectors of the county tax, at the time prescribed by law, for the purpose of making a final settlement for the year last past;
  6. Call the county trustee to a settlement when required by law, or by the county legislative body;
  7. Procure, at the expense of the county, a well bound book, and therein cause to be entered, on the left-hand pages, two (2) regular accounts, one (1) against the collectors of taxes and revenue, the other against the county trustee, stating the amount of all the taxes for which the collectors are accountable, and each item with which each of the officers is chargeable, on behalf of the county, expressing the manner in which it became due and owing, or by whom paid. And, on the right-hand page, opposite the debits, the county mayor shall cause to be entered each item or credit to which either of the officers is entitled, plainly showing the amount thereof and to whom paid;
  8. Transfer the balance, if any, either for or against the county, to their respective accounts to be opened for the ensuing year, so that the county mayor may be enabled, when required by the county legislative body, plainly to show the state and condition of the county treasury, and in what manner the moneys thereof have been disbursed; and
  9. Demand of the county clerk a list of the amount of taxes put into the hands of the collector, and due and owing for that year, together with sufficient vouchers, showing the amount of moneys by such clerk paid to the trustee, as required by law, for fines and forfeitures, and the amount of all appropriations made for the year by the county legislative body, with all necessary documents and vouchers showing any receipts or disbursements of county moneys.

Code 1858, § 520; Shan., § 660; mod. Code 1932, § 1059; Acts 1947, ch. 114, § 1; C. Supp. 1950, § 1059; impl. am. Acts 1963, ch. 14, § 1; Acts 1978, ch. 934, § 21; impl. am. Acts 1978, ch. 934, §§ 7, 22, 36; T.C.A. (orig. ed.), § 5-612; Acts 2003, ch. 90, § 2.

Compiler's Notes. Acts 2003, ch. 90, § 2, directed the code commission to change all references from “county executive” to “county mayor” and to include all such changes in supplements and replacement volumes for the Tennessee Code Annotated.

Cross-References. Option to redesignate county mayor as county executive by private act, §5-6-101.

Textbooks. Tennessee Jurisprudence, 2 Tenn. Juris., Appeal and Error, § 254; 8 Tenn. Juris., Counties, § 12.

Law Reviews.

The Tennessee Court System — Probate Courts, 8 Mem. St. U.L. Rev. 461 (1978).

Attorney General Opinions. Authority of county executive (now county mayor) over county finance office, OAG 99-032, 1999 Tenn. AG LEXIS 19 (2/18/99).

County attorney serving as attorney for county highway department, OAG 99-044, 1999 Tenn. AG LEXIS 55 (3/1/99).


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