Duties

  1. Law
  2. Tennessee Code
  3. Public Officers and Employees
  4. County Trustees
  5. Duties

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It is the duty of the county trustee to:

  1. Collect all the state and county taxes on property;
  2. Keep a fair regular account of all the moneys which the county trustee shall receive;
  3. Receive, according to law, all certificates for which the county stands indebted, upon proper warrant;
  4. When a warrant is presented to the trustee for payment, to enter it in a book kept by the trustee for the purpose, ruled in columns, so as successively to show the number, payee or holder, date, day of presentation, and amount of the same;
  5. If there are funds in the treasury, not otherwise appropriated, immediately to pay the demand and take up the warrant; otherwise, deliver it to the owner with the number endorsed, and afterwards to pay it in its numerical order;
  6. Keep fair and regular accounts of such payments;
  7. Pay all just claims against the trustee's county as they are presented, if the trustee has a sufficient sum of money in the trustee's hands not otherwise appropriated;
  8. Upon the trustee's resignation, or going out of office by the appointment of another person, deliver to the trustee's successor all the books and papers of the trustee's office, and especially the book in which the warrants payable are listed and numbered;
  9. On going out of office, make settlement immediately with the county mayor, and pay over the balance found in the trustee's hands to the trustee's successor, taking duplicate receipts;
  10. Deliver one (1) of the receipts to the county clerk, to be by the county clerk recorded in the revenue docket; and
  11. Furnish the county mayor with such papers and vouchers in the county trustee's possession as the county trustee may think necessary for perfecting any settlement with any person who is accountable for county revenue.

Code 1858, § 427 (deriv. Acts 1796 (Mar.), ch. 15, § 6; 1797, ch. 14, §§ 4, 5; 1821, ch. 17; 1821, ch. 33; 1825, ch. 51, § 11; 1827, ch. 49, §§ 19, 24, 26); Acts 1859-1860, ch. 11, §§ 1, 2; 1875, ch. 91, § 1; Shan., § 523; mod. Code 1932, § 775; impl. am. Acts 1978, ch. 934, §§ 7, 16, 22, 36; Acts 1979, ch. 23, § 7; T.C.A. (orig. ed.), § 8-1104; Acts 1993, ch. 315, §§ 6, 7; 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. Account of jail funds appropriated and moneys drawn by sheriff from contingent fund, §41-4-128.

Collector of taxes, §67-5-1801.

Drainage and levee assessments, collection, §§69-6-110,69-5-817.

Drainage and levee assessment collections, bond, §§69-6-113,69-6-130,69-5-805.

Drainage and levee assessments, payment of funds to county clerk, §69-5-111.

Drainage and levee district, collection and enforcement of assessment, §69-5-802.

Drainage assessment book, entries, §69-5-813.

Drainage assessment book, recording changes of owners of tracts, §69-5-816.

Drainage assessment collections, monthly settlement, §69-5-915.

Drainage district in more than one county, disbursal of funds from bond sales, §69-5-1108.

Drainage district, special bond for selling bonds or warrants, §§69-5-908,69-5-1108.

Employment of deputies, title 8, ch. 20.

Improvement, drainage or levee districts in more than one county, collection of assessments on lands in own county, §69-5-1105.

Schools, duties, §49-2-103.

Special assessment list for costs of proposed levee, improvement or drainage district certified to for collection, §69-5-127.

Textbooks. Tennessee Jurisprudence, 19 Tenn. Juris., Municipal, State and County Securities, §§ 4, 7.

Law Reviews.

The Tennessee Court System — Circuit Court (Frederic S. Le Clercq), 8 Mem. St. U.L. Rev. 241 (1978).

Attorney General Opinions. County Financial Management System of 1981: Duties of county trustee, OAG 92-73, 1992 Tenn. AG LEXIS 71 (12/29/92).

Duty of county trustee to collect municipal property taxes, OAG 99-183, 1999 Tenn. AG LEXIS 215 (9/17/99).

Fund raising — school property, county trustee — audits, OAG 00-005, 2005 Tenn. AG LEXIS 5 (1/11/00).


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