Tennessee Code 8-22-104 – Accounting for and payment of fees
Terms Used In Tennessee Code 8-22-104
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- County mayor: means and includes "county executive" unless the context clearly indicates otherwise. See Tennessee Code 1-3-105
- Month: means a calendar month. See Tennessee Code 1-3-105
- Oath: A promise to tell the truth.
- Oath: includes affirmation. See Tennessee Code 1-3-105
- State: means the state of Tennessee. See Tennessee Code 8-34-101
- Trustee: A person or institution holding and administering property in trust.
- Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
not less than |
nor more than |
5,500 |
6,000 |
7,000 |
7,500 |
62,000 |
63,000 |
250,000 |
300,000 |
and except as otherwise provided in §§ 8-24-103 and 8-24-108, each of the officers enumerated in § 8-22-101 shall keep a complete account of every fee of every nature, commission, or charge collected by such officer, except compensation for special services as trustee or receiver. Each officer shall file an itemized statement thereof monthly, under oath, with the county mayor, who shall preserve same as a part of the records of the county mayor’s office. Each officer shall make a remittance to the office of the county trustee of the county twice per year, on September 1 and April 1, of all of such fees, commissions, and charges in excess of the officer’s salary, together with the salaries of the officer’s deputies and assistants and the expenses of the office, as hereinafter provided. Such salary of the officer, the salaries of the officer’s deputies and assistants and the office expenses must be shown and itemized in the statements filed in the office of the county mayor.