Sources of County Revenue — Gifts and Donations

  1. Law
  2. Tennessee Code
  3. Counties
  4. Receipt and Management of Funds
  5. General Provisions
  6. Sources of County Revenue — Gifts and Donations

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  1. County revenue is derived from taxes on property, privileges, litigation, merchants, peddlers; from fines and forfeitures; and from money remaining unclaimed more than two (2) years in clerks' offices.
  2. Notwithstanding any law to the contrary, a county is authorized to accept and receive gifts and donations of money, intangible personal property, tangible personal property and real property. If any such gift or donation is offered subject to conditional or restrictive terms, then the gift must be accepted by majority vote of the county legislative body and must be used by the county subject to the terms of such conditions or restrictions. If an unrestricted gift or donation of money is accepted and received, then such money must be deposited in the county general fund and must be appropriated and expended in accordance with county budgetary procedures. If an unrestricted gift or donation of personal or real property is accepted and received, and if the property is subsequently leased or sold, then the proceeds from such lease or sale must be deposited in the county general fund and must be appropriated in accordance with county budgetary procedures.

Code 1858, § 482; Shan., § 644; mod. Code 1932, § 1035; impl. am. Acts 1963, ch. 14, § 1; Acts 1979, ch. 23, § 5; T.C.A. (orig. ed.), § 5-801; Acts 1999, ch. 109, § 1.

Compiler's Notes. This section may be affected by the Uniform Unclaimed Property Act compiled in title 66, ch. 29.

Cross-References. Annual audit, §4-3-304.

Audit of local records, title 9, ch. 3, part 2.

County taxes paid under protest, §67-1-912.

Highways, state funds for local aid, title 54, ch. 4.

Local Option Revenue Act, title 67, ch. 6, part 7.

Taxes and licenses, title 67.

Law Reviews.

Tax Limitations of Counties and Municipalities (M. P. O'Connor), 12 Tenn. L. Rev. 174 (1934).

Attorney General Opinions. Inability to use wheel tax revenues to fund waste disposal, OAG 99-137, 1999 Tenn. AG LEXIS 171 (7/22/99).


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