Trustee's Bond

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  1. The trustee shall, before the county clerk or county mayor, at the time of executing bonds, take and subscribe the following oath, in addition to the oath now prescribed by law, viz.:

    I do solemnly swear that I will faithfully collect and account for all taxes for my county, or cause the same to be done, according to law, and that I will use all lawful means in my power to find out and assess such property as may not have been assessed for taxation in my county, and return a list of the same on settlement.

  2. The trustee shall be bonded in accordance with § 8-11-103.

Code 1858, § 600 (deriv. Acts 1839, 1840, ch. 160, § 6); Code 1858, § 602; Acts 1875, ch. 91, § 2; Acts 1911, ch. 46, § 1; Shan., §§ 860-864; mod. Code 1932, §§ 1541-1544a; T.C.A. (orig. ed.), §§ 67-1401 — 67-1405; Acts 1989, ch. 591, § 112; 1993, ch. 315, § 4; 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. Action against collector for failure to settle or pay over, §67-1-1602.

Commissions disallowed on failure to settle or pay over, §67-1-1601.

Refund to collector on proof of deficiencies in collections, §67-1-1626.

Willful failure of collector to pay over constitutes felony, §67-1-1625.

Textbooks. Tennessee Jurisprudence, 6 Tenn. Juris., Clerks of Court, § 14; 19 Tenn. Juris., Municipal Corporations, § 93; 23 Tenn. Juris., Taxation, § 52.


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