2017 Tennessee Code
Title 18 - Clerks of Courts
Chapter 6 - County Clerks
§ 18-6-105. Duties as to revenue.

Universal Citation: TN Code § 18-6-105 (2017)
  • The county clerk has the following duties in regard to revenue:
    • (1) List in a book provided for that purpose all appropriations and allowances made by the county legislative body, all claims of jurors and officers for attendance, or other claim chargeable against the county, setting forth the character, description and for what purpose made, including the date and amount of the allowance, and the book and page of the minutes where the order may be found;
    • (2) Issue orders or certificates to the parties entitled and endorse on the orders or certificates that they have been registered in the county clerk's office. The endorsement shall be necessary to authorize the county mayor to issue the county mayor's warrant for the amount;
    • (3) Make out at the first meeting of the county legislative body in each year a balance sheet of revenue and disbursements of the county for the preceding year, giving the several sources of the revenue and items of disbursement plainly, and post the sheet on the outside wall of the courthouse;
    • (4) Perform the acts in relation to state revenue prescribed in title 8, chapter 19, title 9, chapters 2 and 3, title 26, chapter 5, title 30, chapter 8, parts 2-5, title 57, chapter 5, parts 1-4 and title 67; and
    • (5)
      • (A) Collect franchise fees pursuant to franchise agreements with municipalities, if so authorized by resolution of the legislative body of any municipality having a metropolitan form of government and a population of over four hundred fifty thousand (450,000), according to the 1990 federal census or any subsequent federal census;
      • (B) Collect the enrollment fees and provide decals in connection with municipal programs to combat auto theft, if so authorized by ordinance of the legislative body of any municipality having a metropolitan form of government and a population of over four hundred fifty thousand (450,000), according to the 1990 federal census or any subsequent federal census; and
      • (C) Any powers concerning fee or tax collection that may be granted to the county clerk by the legislative body of any municipality having a metropolitan form of government and a population of more than four hundred fifty thousand (450,000), according to the 1990 federal census or any subsequent federal census, shall not affect the powers granted to the director of finance under the charter of the municipality to make decisions concerning the official depository for fees and taxes as well as depository procedures. The county clerk shall not receive a commission for receiving and paying over the fees and taxes.
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