It is the duty of the county trustee to:

(1) Collect all the state and county taxes on property;
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Tennessee Code 8-11-104

  • County mayor: means and includes "county executive" unless the context clearly indicates otherwise. See Tennessee Code 1-3-105
  • Docket: A log containing brief entries of court proceedings.
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: means the state of Tennessee. See Tennessee Code 8-34-101
  • Trustee: A person or institution holding and administering property in trust.
(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.
  Previous section
Next section  
 Chapter 11 Contents