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Home / County Offices / County Clerk / Financial Matters-County Clerk / Reorder Book / Reorder Book
  • Accounting/Budget/Finance
    • Financial Structure of County Government
      • Financial Management under the General Law
        • Budgeting under General Law
        • Charitable Contributions
        • Accounting under General Law
        • Investment of County Funds
      • Financial Management under General Laws with Local Option Application
        • Local Option Budgeting Law of 1993
        • County Financial Management System of 1981
        • Fiscal Control Acts of 1957
      • Financial Management Under Private Acts
      • Financial Management of Fee Offices
      • Local Government Modernization Act of 2005
      • Bank Accounts
        • County Bank Accounts
          • County Officials Bank Accounts
          • Bank Account for Property Tax Collections
          • Sheriff’s Confidential Bank Account
        • Disbursement Warrants
          • County Mayor - Disbursement Warrants
          • Highway Department Disbursement Warrants
          • Schools Disbursement Warrants
          • Disbursement Warrants under Fiscal Control Acts of 1957
          • Disbursement Warrants under Financial Management System of 1981
        • Optional Checking System
      • Credit Cards
      • Disposition of Surplus County Property
      • Auditing
      • Internal Controls
    • GASB 34
      • Capital Assets
        • Capitalization Thresholds
        • Depreciation Methods and Rates
        • Procedures to Identify Existing Capital Assets and Infrastructure
        • Methods to Determine Historical Costs or Estimated Historical Costs
        • Procedures to Tag and Track Movable Assets
        • Procedures to Maintain Capital Assets Records on a Current Basis
        • Procedures for Recording New/Donated/Transferred/Disposed of Assets
        • Identify Available Software to Account for Capital Assets
      • Infrastructure
        • Roads
        • Right-of-ways and Other Easements
        • Bridges
        • Modified Approach to Reporting Infrastructure
      • Leave, Sick and Compensatory Time Liability Reporting
      • Outstanding Long-term Debt Reporting
      • Internal Service Fund Reporting
      • Management Discussion and Analysis
      • Staying in Compliance with GASB Statement 34
    • GASB 54
    • Operating Budgets
      • Basic Principles of Budgeting
        • Budget Process and Approaches
        • Chart of Accounts
      • Budget Planning
        • Required and Optional Services
        • Key Budgeting Issues
          • Maintenance of Effort
            • Education MOE
              • Education Maintenance of Effort Tests
            • Sheriff/Law Enforcement MOE
            • Highways MOE
            • Election Commission MOE
            • Public Library MOE
          • Recurring Revenues and Expenditures
      • Three-Star Program
      • Budget Development
      • Budgeting Formula, Fund Balances, Revenues and Expenditures
        • Use of Fund Balances
        • Estimating Revenues
        • Estimating Expenditures
        • Factors When Developing Budget
        • Balancing Budget with Property Tax
      • Budget Adoption
        • Continuation Budgets
      • Budget Management
        • Amendments
        • Allotments and Impoundments
      • Operating Budget Resource Materials
        • County Budget Laws
        • Department Budget by Object Code
        • Sample Budget Calendar
        • Sample Budget Handbook
        • Sample Newspaper Notice
        • Requirements for an Adopted Budget
        • Appropriation Resolution
        • Tax Levy Resolution
        • Non-profit Resolution
        • General Budget Preparation Form
        • Budget Preparation Form/Personnel
        • Summary by Fund Account
        • Estimated Revenues from Current Property Taxes
        • Maintenance of Effort Test
        • Highway Certification Form
        • Basic Formula
        • Assessment Summary
        • Estimating Actual Property Tax Collections
        • Calculation of Property Tax Estimate
        • Fund Balance Policy Example
    • Capital Budgets
      • What is a Capital Improvements Plan?
        • Definitions for Capital Budgets
        • Advantages of a Capital Improvements Plan (CIP)
        • Disadvantages of a Capital Improvements Plan (CIP)
        • Legal Authority for a Capital Improvements Plan (CIP)
        • Reasons for a Capital Improvements Plan (CIP)
        • Factors Creating the Need for a Capital Improvements Plan (CIP)
        • The CIP Cycle
      • Establishing a Capital Improvements Plan
        • Capital Improvements Plan Policy Considerations
      • Budgeting and Accounting for Capital Improvements
        • Flow of Money
        • Capital Accounting by Sub-Funds
        • Encumbrances
        • Accounting Procedures for Capital Improvement Projects
      • Capital Funding Sources and Debt Financing
        • Bonds Issued Under Local Government Public Obligations Act of 1986
          • General Obligation (G.O.) Bonds
          • Capital Outlay (C.O.) Notes
          • Bond Anticipation Notes
          • Revenue Bonds
          • Refunding Bonds - General Obligation and Revenue
          • Grant Anticipation Notes
          • Tax (Revenue) Anticipation Notes
        • School Bonds
        • Tennessee Local Development Authority Loans
        • Economic Development Bonds
          • Industrial Development Corporations
          • Industrial Building Bond Act of 1955
          • Industrial Building Revenue Bond Act
        • Federal Loans
        • Lease/Purchase Agreements
        • Other Bonds
      • Capital Construction Management
        • Construction Manager/Owner’s Representative
        • Project Budget
    • Debt Management
      • Terminology, Theories, Philosophy and Beliefs
        • Terminology
        • Basic Debt Practices and Beliefs
        • Accounting Theory/Philosophy-Matching Principle
        • Debt Percentage and Interest Rate Mixture Spectrums
      • Accounting for Debt
        • Budgets
        • Fund Structure
        • Debt Service Accounting Relationship
        • Unfunded Pension or Other Post Employment Benefits (OPEB)
        • Legal Authority Guidance
        • Accounting Posting for the Receipt of Borrowed Funds
        • Posting a Budget for Borrowed Funds and Annual Appropriations
      • Managing Your County's Debt
        • Develop a Capital Projects Improvement Plan and Budget
        • Develop a Multi-Year Debt Budget
        • Determine Your Current Debt Position -Statistics and Ratios
        • Find Out your Debt Rating
        • Establish a Debt Service Payment Calendar
      • Data for Debt Management Plan
        • Inventory and Insurance Schedules
        • GASB34 in Debt Management
        • GASB 54 Statement
        • Annual Audits
        • Issuance Documents
        • Prior Budgets and Audits
      • Selling the Project and Borrowing Money
        • Selling the Project
        • Local Government Obligations Acts of 1986 and Title 49 Education
        • Special Consideration on School Debt, T.C.A. § 49-3-1005
        • How to Borrow the Money
          • Tax Exempt Debt
          • Comptroller's Office Filing
          • Issuance of Notes
          • Inter-Fund Capital Outlay Note
          • Capital Leases
          • Issuance of Bonds (General Obligation Bonds) and Loan Agreements
        • Borrowing in the Bond Market or from a Loan Pool
          • Financial Advisor
          • Underwriter
          • Bond Sales
          • Loans
          • Time Frame for Receiving Monies
          • Cost Associated with Bonds and Loans
        • Summary of Steps in Issuing Debt
      • Policies and Committee Considerations
        • Fixed Asset Policy
        • Capital Improvement Plan/Budget
        • Fund Balance Policy
        • Debt Management Policy
        • Capital Projects Committee
        • Debt Committee
      • Recommended Best Practices
  • County Offices
    • County Offices-General Information
      • Qualifications
      • Election to Office
      • Oaths
      • Bonds
      • Insurance as a Substitute for Bonds
      • Fee System or Salary System
      • Compensation
        • Association Dues
      • Deputies and Assistants
      • Expense Accounts
    • County Legislative Body
      • Membership-CLB
      • Qualifications-CLB
      • Compensation-CLB
      • Chair-CLB
        • Duties of the Chairperson (or Chairperson Pro Tempore)
      • Meetings and Notice Requirements -CLB
        • The Agenda
      • Procedure and Voting Requirements-CLB
        • Sample Meeting Transcript
        • Voting
        • Quorum Requirements
        • Types of Motions
      • Required Training
      • Committees-CLB
      • Budgeting and Levying Taxes-CLB
      • Private Act Approvals-CLB
      • Other Duties-CLB
    • County Mayor
      • Qualifications and Title-County Mayor
      • Compensation-County Mayor
      • Relationship to County Legislative Body-County Mayor
      • Duties-County Mayor
        • Accounting Officer-County Mayor
        • Financial Officer-County Mayor
        • Powers-County Mayor
        • Other Legal Authority
      • Interaction with other County Offices-County Mayor
    • Assessor of Property
      • Qualifications-Assessor of Property
      • Oath of Office and Bond-Assessor of Property
      • Compensation-Assessor of Property
      • Deputies and Assistants-Assessor of Property
      • Duties-Assessor of Property
      • Relationship to County Legislative Body and Other Officials-Assessor of Property
    • County Clerk
      • General-County Clerk
        • Qualifications-County Clerk
        • Oath of Office and Bond-County Clerk
        • Compensation-County Clerk
        • Fee or Non-Fee Office-County Clerk
        • Deputies and Assistants-County Clerk
        • Duties-County Clerk
          • Clerk of the County Legislative Body
            • Minutes
          • Notary Public Applications
            • Qualifications, Election and Powers
            • Notary Public Bonds
            • Oaths-Notary Public
            • Notary Public Seal
            • Statutory Form Acknowledgment
            • Notary Public Fees
          • Records-County Clerk
            • Public Records
            • Confidential Tax Information
            • Uniform Motor Vehicle Records Disclosure Act
            • Confidential Employee Records
            • Records on Computer Media
            • Storage and Disposition of Records
            • Archives and Records Management Fee
          • Privilege Taxes
          • Motor Vehicle Titling and Registration
          • Manufactured Homes
            • Titling of Manufactured Homes
            • Affidavit of Affixation
            • Certificate of Title
            • Installation Permits
          • Miscellaneous Powers and Duties of the County Clerk
            • Drainage and Levee Districts
            • Hunting and Fishing Licenses
            • Boat Identification Numbers
            • Acknowledgment of Instruments, Affidavits, and Administration of Oaths
            • Other Powers and Duties
            • Denial of Licenses for Failure to Pay Child Support
        • Relationship to County Legislative Body and Other Officials-County Clerk
      • Financial Matters-County Clerk
        • Fees-County Clerk
        • Official Bank Account-County Clerk
        • Duties as to Revenue-County Clerk
        • Auditing-County Clerk
        • Purchasing-County Clerk
        • Budgeting-County Clerk
      • Beer
        • Definition of Beer
        • Classification of Counties
          • Authority of Cities and Class B (Metropolitan Government) Counties
          • Authority of Class A Counties
        • The County Beer Board
          • Board Membership
          • Board Authority
        • Beer Permits
          • Permits - To Whom Issued
          • Permitted Location
          • On-Premises or Off-Premises Consumption
          • Microbreweries and Brew Pubs
          • Temporary Beer Permits
          • Beer Permit Application
          • Application Fee for Beer Permit
          • Background Checks
          • Public Notice of Applications and Hearings
          • Denial of Beer Permits
          • Expiration/Termination of Beer Permits
        • Hours of Operation
        • Distance Rules
          • The 2,000 Foot Rule
          • Distance Rules of Less than 2,000 Feet
          • The 300 Foot Rule
          • Measuring to Enforce Distance Rules
          • Grandfather Provisions
          • Restoring an Invalid Distance Rule
          • Prohibition of Beer in Public Parks
        • Prohibited Acts
          • Minors and the Beer Laws
            • Sting Operations Using Minors
          • Employing Persons Convicted of Certain Crimes
          • Sale of Untaxed Beer - Contraband
          • Storage at Other Than Permit Address
          • Outdoor Signs
          • Wholesaler/Retailer Relationship
        • Tennessee Responsible Vendor Act
          • Responsible Vendor Certification
          • Responsible Vendor Signage
          • Responsible Vendor Provisions Affecting Beer Boards
        • Revocation, Suspension, and Imposition of Civil Penalties
          • Investigations
          • Hearings and Due Process
          • Reciprocal Notices of Suspensions and Revocations with ABC
        • Judicial Review of Beer Board Action
        • State Barrels Tax
        • Wholesale Beer Tax
        • Annual Privilege Tax
      • Marriage
        • Who Can Marry?
          • Bigamy
          • Common Law Marriages
        • Obtaining a Marriage License
          • Issuance of the License
          • Minimum Age of Applicants
          • Issuance to Incapacitated Persons Forbidden
          • False Documents
          • County Clerk Violations
          • Contesting the Issuance of a Marriage License
        • Solemnizing a Marriage
          • Marriage Ceremony
          • Out-of-State Ceremonies
          • Remuneration for Solemnizing a Marriage
          • Certification and Return of the License
          • Solemnizing Marriage Between Incapable Persons
        • Marriage Records
        • Fees and Taxes
          • Additional Fee, Premarital Preparation Course
          • Failure to Perform Collection Duties
      • Pawnbrokers
        • Overview
        • License Required
        • Eligibility for License
        • Application for License
        • Issuance of License
        • Insurance Requirement
        • Transferability of License
        • Authority of Licensed Pawnbrokers
        • Operation of the Business and Recordkeeping Requirements
          • Recordkeeping and Notice Requirements
          • Interest Rate and Fees
          • Default
          • Hours of Operation
          • Prohibited Acts
        • Recovery of Stolen Property
    • Register of Deeds
      • Qualifications-Register of Deeds
      • Oath of Office and Bond-Register of Deeds
      • Compensation-Registers of Deed
      • Deputies and Assistants-Registers of Deed
      • Duties-Register of Deeds
        • Instruments to be Recorded or Filed
          • Bundle of Rights Theory
          • Identification and Purpose of Most Common Instruments Relating to Real Property
          • Instruments Affecting Interests in Personal Property
            • Uniform Commercial Code Records
            • Identification and Purpose of UCC Instruments (Records)
            • Other Documents
        • Requirements for Acceptance of Instruments
          • Legibility/Language
          • Authentication/Acknowledgment
          • Name and Address of Owner and Taxpayer
          • Reference to Previously Registered Instruments
          • Name and Address of Preparer
          • Parcel Identification Number
          • Payment of Transfer or Mortgage Tax
          • Electronic Records
          • Specific Rules for UCC Records
          • Specific Rules for Plats
          • Payment of the Statutory Fees
        • Proper Fees for Recording or Filing
          • Standard Fees
          • Data Processing Fee
          • Electronic Filing Fee
          • Partnership Fee Issues
          • UCC Fee Issues
        • Collection of State Taxes
          • Transfer Tax
          • Mortgage Tax
          • Most Common Exemptions from Tax
          • Other Tax Issues
        • Notations When Instrument Received
        • Recording, Filing and Indexing
          • Real Estate Deeds of Title
          • Deeds of Trust
          • UCC Records
          • Miscellaneous Records
          • Combined or Continuous Records
          • Records and Computers
          • Uniform Electronic Transactions Act
          • Uniform Real Property Electronic Recording Act ("URPERA")
        • Notice of Child Support Liens
        • Other Records Duties
          • Military Discharge Records
          • Redaction of Personally Identifying Information
        • Financial Accounting Duties
          • Deposits and Bank Accounts-Register of Deeds
          • Form of Payment
          • Receipts
          • Reports-Register of Deeds
      • Fee System or Salary System-Register of Deeds
      • Relationship to Other County Officials-Registers of Deeds
      • Sources of Assistance for Register of Deeds
    • County Trustee
      • Qualifications-County Trustee
      • Oath of Office and Bond-County Trustee
      • Fee System or Salary System-County Trustee
      • Compensation-County Trustee
      • Deputies and Assistants-Trustees
      • Duties-County Trustee
        • County Treasurer
        • Disbursement Warrants-County Trustee
        • Optional Checking Account
        • Statutory Commissions
          • Exemptions
        • Investment of County Funds
        • Penalties for Failure to Perform Duties
      • Relationship to Other County Officials-County Trustee
    • Clerks of Court
      • Qualifications-Clerks of Court
      • Oath of Office and Bond-Clerks of Court
      • Compensation-Clerks of Court
      • Deputies and Assistants-Clerks of Court
      • Duties-Clerks of Court
      • Relationship to County Legislative Body and Other Officials-Clerks of Court
    • Sheriff
      • Qualifications-Sheriff
      • Elections-Sheriff
      • Oath of Office and Bond-Sheriff
      • Compensation-Sheriff
      • In-Service Training-Sheriffs
        • Newly Elected Sheriffs’ School
      • Funding for the Office of Sheriff
      • Deputies and Assistants-Sheriff
        • Employment of Deputies and Assistants
          • Salary Suits
          • Letters of Agreement
          • Funding for Salaries - Writ of Mandamus
        • Removal of Deputies and Assistants
        • Deputy Sheriffs
          • Minimum Qualifications
          • Recruit Training and Certification
          • Bond-Deputy Sheriff
          • In-Service Training Requirements
          • Authority to Carry Handguns
          • Salary Supplement-Deputy Sheriffs
          • Off-Duty Status
          • Off-Duty Employment
        • Reserve, Auxiliary, Part-Time, Temporary Deputy Sheriffs
        • Special Deputies Appointed Under T.C.A. § 8-8-212
        • Special Deputies - Emergency Appointment Under T.C.A. § 8-22-110
        • Bailiffs
        • Criminal Investigators and Detectives
        • Dispatchers
        • Jail Personnel
          • Guard
          • Nurse and Cook
          • Training
          • Salary Supplement-Jail Personnel
        • Process Servers and Warrant Officers
        • Training Officers and Instructors
      • Duties-Sheriff
      • Relationship to County Legislative Body and Other Officials-Sheriff
      • Duties Upon Leaving Office-Sheriff
    • Vacancies in Office
      • Temporary Vacancies
      • Interim Successors
      • Procedure for Filling Vacancies
        • Election of Successor by the People
  • County Operations
    • ADA Title II
      • Title II Requirements
      • Qualified Individuals under Title II
      • Program Access under Title II
      • Communication under Title II
      • Accessibility, Enforcement and Compliance
    • County Buildings, Property and Space Allocations
      • County Buildings, Hours, and Office Space
      • Eminent Domain
      • Purchase, Sale and Lease of County Property
      • Libraries
      • Abandoned Personal Property
    • Education
      • The K-12 Education System in Tennessee
      • County Board of Education
        • Meetings of County Board of Education
        • School Board Mandatory Duties and Discretionary Powers
        • School Property
        • Donations
        • Student Transfers
        • School Resource Officers and Security Officers
        • State Rules and Regulations
        • Ethics Policies for School Districts
      • Director of Schools
      • County School Budget
        • School Budget-Maintenance of Effort
        • School Budget Fund Balance
        • School Continuing Budget
      • State Funds for Education (BEP)
      • Charter Schools
      • Reference Materials on County Departments of Education
    • Environment
      • Solid Waste Management, Collection and Disposal
        • Title 5, Chapter 19
          • County Board of Sanitation
        • Local Solid Waste Management Planning
          • Municipal Solid Waste Regional Board
          • Plan Requirements
          • Solid Waste Authority
          • Public Ownership of Solid Waste Facilities
          • Flow Control and Regional Approval Options
          • Sanctions
          • Operational Requirements
          • Minimum Service Levels
          • Problem Wastes
          • Baled Waste and Inspections
          • Education - Solid Waste Plan
          • Recycling
          • Reporting Requirements
          • State Revenue, Funding and Grants
          • Local Revenue Sources
      • Landfill Approval by County - "Jackson Law"
      • Hazardous Waste and Hazardous Substances
      • Underground Storage Tanks
      • Public Water Supplies and Wastewater Treatment
      • Urban-Type Public Facilities
      • Storm Water Management
        • Phase I
        • Phase II Coverage
        • How to Comply with Phase II
        • Deadlines and Important Dates
        • Authority to Comply and Regulatory Powers
      • Air Pollution Control
    • Ethics
      • County Ethics Policies
        • County Ethics Committees
      • Conflicts of Interest
        • General Conflict of Interest Law
        • Special Rules for County Commissioners who are County Employees
      • Other Statutory Conflict of Interest Provisions
        • The County Purchasing Law of 1957-Conflict of Interest
        • County Financial Management System of 1981-Conflict of Interest
        • Schools-Conflict of Interest
        • Highway Departments-Conflict of Interest
        • Additional Purchasing Conflicts of Interest
        • Prohibition on Consulting Fees
        • Prohibition on Honorariums
      • Incompatible Offices
      • Crimes Involving Public Officials
        • Felonies in Office-Forfeiture of Retirement Benefits
        • Bribery of Public Servant
        • Soliciting Unlawful Compensation
        • Buying and Selling in Regard to Offices
        • Exceptions and Defenses
      • Misconduct Involving Public Officials and Employees
        • Official Misconduct
        • Official Oppression
        • Misuse of Official Information
        • Suspension, Removal and Discharge from Office
        • Purchasing Property Sold Through Court or Sheriff's Sale
        • Purchasing Surplus County Property
        • Misrepresentation of Information to Auditor
        • Sexual Contact with Inmates
        • Destruction of and Tampering with Governmental Records
        • Private Use of County Road Equipment and Materials Prohibited
        • Misuse of County Time and Property
        • Theft of Services
        • Inmate Labor for Private Purposes Prohibited
          • Penalties
      • Reporting Fraud
      • Bribery for Votes
      • Removal From Office-Ouster
        • Ouster Cases
    • Highway
      • Qualifications-Highways
      • Oath of Office and Bond-Highways
      • Compensation-Highways
      • Duties-Highways
        • Personnel Management
        • Relocation of Utilities
        • Duties of the Chief Administrative Officer
        • Supervision of Road Work
        • Annual Work Program
        • Duties of Popularly Elected Highway Commissions
        • Duties of Appointed Highway Commissions
        • Inventory and Other Records
        • Purchasing-Highways
        • Contracts with other Governmental Entities; No Private Use of Equipment
        • Asphalt Plants
        • County Roads
          • County Public Roads v. Private Roads
          • Classification of County Public Roads
          • Opening, Changing and Closing County Roads
          • Alternative Procedure for Opening, Changing and Closing County Roads
          • Weight Limits
            • State Highways - Weight Limits
            • County Roads - Weight Limits
        • Underground Utilities Damage Prevention Act
        • Vandalism
        • Public Fords, Ferries and Bridges
      • Sources of Revenue for the Highway Department
      • Relationship to Other County Officials-Highways
        • Interaction with County Mayor/Executive
        • Interaction with County Legislative Body
        • Interaction with State Offices and Departments
          • State-Aid Highway Program
          • County-Aid Funds
          • 1990 Bridge Grant Program
          • Audits
    • Industrial and Economic Development
      • Industrial Development Corporations
        • Industrial Development Corporation Board of Directors
        • Payment in Lieu of Tax Agreements
        • Tax Increment Financing Agreements
      • Tennessee Regional Megasite Authority Act of 2007
    • Land Use, Planning and Zoning
      • Comprehensive Growth Planning
        • County Growth Plans
        • Designation of Zones
        • Extraterritorial Planning Jurisdiction
        • Agreements Regarding Powers
        • Amendment of Growth Plan
        • Joint Economic and Community Development Board
        • Annexation
        • Notice of Annexation
        • Distribution of Taxes after Annexation
        • Incorporation
        • Consolidation of City and County Governments
      • Regional Planning Commission
        • Membership of Planning Commission
        • Duties and Powers of Planning Commission
        • Community Planning
      • County Zoning
        • Zoning Regulation
        • Amendments
        • Board of Zoning Appeals
        • County Building Commissioner
        • Special Zoning Provisions
        • Enforcement and Application
      • Municipal Zoning Outside City Limits
      • Adoption of Building Codes
      • Tennessee Clean Energy Future Act of 2009
    • Medical Services
      • County Board of Health
      • County Health Department
      • Healthcare Facilities
      • Public School Nurse Program
      • Disposition of Unclaimed Dead Bodies
    • Risk Management and Liability Problems
      • Risk Management
        • Preventing Losses Saves Money
        • Policy Statement
        • Program Administration
        • Elements of Risk Management
      • Liability Problems
        • Tennessee Governmental Tort Liability Act
        • Liability for Personnel Matters
        • Other Non-Tort Liability
        • Breach of Contract
        • Other Actions
    • Regulatory Powers
      • Powers to Prevent and Abate Nuisances
        • Local Adoption
        • Jurisdiction
        • Exempted Activities
        • Grandfathered Uses
        • Constitutional Limitations
        • Enforcement
        • Other Methods of Enforcement
      • Cable TV Regulation
      • Debris Removal and Weed Control
      • Regulation of Adult-Oriented Entertainment and Massage
      • Animal Control
      • Contractor Permits and Bonds
      • Guns on Public Property
      • Distilleries
        • Sample Distilleries Resolution
      • Motor Vehicle Races
  • Elections
    • Elections
      • The County Election Commission
        • Qualifications and Disqualifications
        • Oath of Office and Organization
        • Office Hours
        • Meetings
        • Duties-County Election Commission
          • Publication of Election Notices
          • Submission of Semiannual Report
          • Promotion of Voter Participation
          • Election Administrators
          • Appointment and Education of Election Officials
        • Compensation and Funding
      • Nominations and Qualifying Deadlines
        • Statewide Organization of Political Parties
        • Nominating Process
        • Nominating Petitions
        • Restrictions on Candidacy
        • Qualifying Deadlines and Procedure
        • Write-In Candidates
        • Tie Votes
      • Procedure for Elections
        • Dates for Regular Elections
        • Special Elections
        • Early Voting Procedures
        • Inactive Voters and Provisional Ballots
        • Referenda
      • National Voter Registration Act
      • Help America Vote Act
      • Campaign Financial Disclosure Act of 1980
        • Reports on Unexpended Balances
        • Contents of Campaign Finance Reports
        • Closing Out Accounts and Using Unexpended Funds
        • Enforcement-Campaign Finance
      • Campaign Contribution Limits
      • Cash Contributions and Aggregate Contribution Limits
      • Conflict of Interest Disclosure Statements
    • Reapportionment
      • Requirements for Reapportionment
      • Reapportionment Process
      • Enforcement-Reapportionment
      • School Board and Highway Commission Districts
      • Assistance in Reapportionment
  • Open Government
    • Open Meetings Act (Sunshine Law)
      • Requirements of the Open Meetings Act
        • Meetings Declared Public
        • Adequate Public Notice
        • Minutes of Meetings
        • Limited Exception for Attorney-Client Discussions
        • Electronic Communications Exceptions
      • Penalties and Remedies for Noncompliance
    • Public Records Act
  • Personnel/HR
    • Personnel Management in Counties
      • Personnel Authority in Counties
      • County Employee Compensation
      • Comptroller's Form - Letter of Agreement
      • Employment at Will
    • Employment Discrimination
      • State and Federal Laws Prohibiting Employment Discrimination
      • Protected Classifications
      • Prohibited Discriminatory Practices
      • Preventing Discrimination in the Workplace
      • Disability Discrimination
        • Purpose of ADA
        • ADA Definitions
        • Reasonable Accommodation and Undue Hardship
          • Reasonable Accommodation Definition
          • Asking for an Accommodation
          • Providing Reasonable Accommodation
          • Undue Hardship
        • Medical Examinations under ADA
          • Disability-Related Inquiry
          • Medical Examinations Defined
          • Job-Related Medical Examinations
          • FAQ's about Medical Examinations under the ADA
          • Periodic Testing and Monitoring under the ADA
        • Safety Concerns
        • Drug and Alcohol Use
        • Insurance and Sick Leave
        • Technical Assistance
      • Race/Color Discrimination
      • Age Discrimination
      • National Origin Discrimination
      • Sex Discrimination
        • Sexual Harassment
        • Pregnancy Discrimination
        • Gender-Based Wage Discrimination
      • Religious Discrimination
      • Genetic Discrimination
    • Workplace Harassment
      • Employer Strict Liability
      • Tangible Employment Action
      • Defending Against Workplace Harassment Claims
      • Policy and Complaint Procedures
      • Conducting Effective Investigations
      • Immediate and Appropriate Corrective Action
      • Other Preventive and Corrective Measures
      • Harassment by Non-Employees
      • Small Workplaces
      • Employee’s Duty to Exercise Reasonable Care
    • Drug Testing
      • Federal Drug Free Workplace Requirements
      • State Drug Free Workplace Program (Workers’ Compensation)
      • Federally Mandated Drug Testing
      • Governmental Employee Drug Testing - The Constitutional Issues
    • Fair Labor Standards Act (FLSA)
      • Application of the FLSA
        • Non-Covered Workers
          • Independent Contractors
          • Elected Officials and Their Personal Staff
          • Volunteers
          • Prisoners
        • Exempt Employees
          • Executive, Administrative and Professional Exemptions
            • The Salary Basis Requirement
            • The Primary Duty Requirement
            • Executive Employee Exemption
            • Administrative Employee Exemption
            • Professional Employee Exemption
            • Computer Employee Exemption
            • Highly Compensated Worker Exemption
          • Seasonal Recreational Employees
          • Public Safety Employees
      • Wages and Overtime
        • Minimum Wage Provisions
        • Overtime Provisions
          • Calculating Overtime Pay
            • Hourly Rate Employees
            • Day Rates and Job Rates
            • Employees Paid on a Salary Basis
            • Employees Working at Two or More Rates
            • Multiple Jobs/Dual Employment
            • Occasional or Sporadic Employment
            • On-Call Pay
          • Fixed Salary for Fluctuating Hours
          • Determination of Applicable Workweek or Work Period
          • Overtime Pay May Not Be Waived
      • Public Safety Employees-7(k) Exemption
        • Fire Protection Activities
        • Law Enforcement Personnel
        • Fire Protection and Law Enforcement
        • Trainees
        • Emergency Medical Service Employees
        • Tours of Duty
        • Sleep Time under § 7(k)
        • Outside Employment
        • Interrelationship with Other Exemptions
      • Hospital and Nursing Home Employees
      • Compensable Hours
        • Sleep Time
        • On Call Time
        • Waiting Time
        • Show-up, Call-in, Roll Call or Reporting Time
        • Stand-By Time
        • Meal Periods
        • Rest Periods or Breaks
        • Training Time
        • Travel Time
        • De Minimis Time
      • Compensatory Time
        • Accrual of Comp Time
        • Use of Comp Time
        • Payment for Accrued Comp Time
        • Non-FLSA Comp Time
      • Substitution
      • Child Labor Provisions
      • Records to be Kept by Employers
      • Enforcement and Penalties
      • Definitions
    • Family and Medical Leave Act (FMLA)
      • Coverage under the FMLA
      • Qualifying Reasons for FMLA Leave
        • Leave for Birth, Adoption and Foster Care
        • Leave for Serious Health Condition
        • Leave for Treatment of Substance Abuse
        • Military-related Leave
          • Leave for Qualifying Exigency
          • Military Caregiver Leave
      • Amount and Timing of Leave under the FMLA
        • Intermittent Leave and Reduced Leave Schedules
      • Calculating FMLA Leave
      • Required Notices and Designation of Leave
        • Employer Notice Requirements
          • General Notice
          • Eligibility Notice
          • Rights and Responsibilities Notice
          • Designation Notice
        • Employee Notice Requirements
      • Certifications and Reports
        • Medical Certifications
        • Authentication and Clarification
        • Second and Third Opinions
        • Recertification
        • Annual Medical Certification
        • Military-related Certifications
      • Reports of Status and Intent to Return to Work
      • Employee Rights During and After Leave
      • Protections for Employees Who Assert FMLA Rights
      • Special Rules for Schools
      • Recordkeeping
      • Interaction with Tennessee's Parental Leave Act
    • Public Employee Political Activity
    • Personnel Policies
      • Required Personnel Policies
        • Leave Policies
        • Wage and Hour Policies
        • Non-discrimination and Sexual Harassment Policies
        • Drug and Alcohol Testing Policies
      • Adoption of Required Policies
        • Adoption of Required Policies by County Officials
        • Adoption of Required Policies by County Mayor/County Legislative Body
        • Attorney Review
        • Approval and Filing of the Policies
        • Amendment of Policies
        • Policy Preparation Tips and Suggestions
      • Statutory Responsibilities
        • Distribution of Required Information and Other Duties
        • Recordkeeping Requirements
        • Enforcement Provisions
      • Sample Personnel Policies
        • Sample Leave Policies
          • Sample Policy - Holidays
          • Sample Policy - Sick Leave
          • Sample Policy - Vacation/Annual Leave
          • Sample Policy - Personal Leave
          • Sample Policy - Pregnancy Leave
          • Sample Policy - Family and Medical Leave
          • Sample Policy - Bereavement/Funeral Leave
          • Sample Policy - Voting Leave
          • Sample Policy - Jury and Court Duty
          • Sample Policy - In Line of Duty Injury Leave (for counties covered by Workers’ Compensation)
          • Sample Policy - In Line of Duty Injury Leave (for counties not covered by Workers’ Compensation)
          • Sample Policy - Administrative Leave with Pay
          • Sample Policy - Administrative Leave without Pay
          • Sample Policy - Military Leave
        • Sample Wage and Hour Policies
          • Sample Policy - Workweek
          • Sample Policy - Overtime
          • Sample Policy - Compensatory Time
          • Sample Policy - Time Records
        • Sample Non-Discrimination and Harassment Policies
          • Sample Policy - Equal Employment Opportunity
          • Sample Policy - Hiring Practices
          • Sample Policy - Discrimination/Harassment Complaint Procedure
          • Sample Policy - Religious Accommodation
          • Sample Policy - Disability Accommodation
          • Sample Policy - Sexual Harassment
        • Sample Drug-Free Workplace and Drug Testing Policies
        • Sample Forms and Acknowledgments
    • Employee Leave
      • Holidays
      • Vacation/Annual Leave
      • Sick Leave
      • Bereavement/Funeral Leave
      • Voting Leave
      • Jury and Court Duty
      • Pregnancy Leave and other Parental Leave
      • Administrative Leave with Pay
      • Administrative Leave without Pay
      • In Line of Duty Injury Leave
      • Leave for Arrested Employees
      • Military Leave
        • Federal Law-USERRA
        • State Law
    • Workers' Compensation
    • Retirement
    • Miscellaneous Personnel Issues
      • Fingerprinting and Background Checks
      • Immigration and Form I-9
      • Residency Requirements
      • Nepotism
      • Personnel Files
      • Compensation Plans
      • Breaks
      • Smoking in the Workplace
      • Monitoring of Electronic Mail
      • Insurance
      • Expense Accounts
      • Firearms in the Workplace
      • Automobiles
      • Fringe Benefits
      • Wage Assignments and Garnishments
      • Whistleblower Statute
      • Part-Time Employees
      • COBRA
      • Termination Pay
      • Unemployment Compensation
      • Providing Employee Information to Prospective Employers
      • FIT, FICA Withholding, and Miscellaneous Reporting Matters
      • Commercial Driver Licenses
  • Public Safety
    • Law Enforcement
      • Additional Statutory Duties
        • Courtroom Security Committee
        • Disposal of Physical Evidence
        • Disposal of Unlawful Telecommunications Devices
        • Disposal of Alcoholic Beverages
        • Disposition of Confiscated Weapons
        • Disposition of Conveyance Used in Robbery or Felony Theft
        • Disposition of Controlled Substances and Related Property
        • Disposition of Vehicles
        • Enforcement of Ammunition Tax Laws
        • Enforcement of Hunting Laws
        • Enforcement of Wildlife Laws
        • Execution of Class 3 Weapons Purchase Documents
        • Handgun Carry Permit Application Checks
        • Intoxicating Liquors
        • Investigation of Child Abuse
        • Investigation of Drug Trademark Counterfeiting Cases
        • Investigation of Osteopathic Physicians
        • Notification to Next of Kin - Serious Accidents
        • Prevention of Forest Fires
        • Quarantine of Property Where Meth Was Manufactured
        • Registration of Sexual Offenders and Violent Sexual Offenders
        • Reports to the Tennessee Bureau of Investigation
        • Reporting of Stolen and Recovered Motor Vehicles
        • Summoning Jurors
        • Transportation of Persons with a Mental Illness
        • Transportation of Juveniles
      • Ex Officio Duties
      • Statutory Powers
        • Assignment of Officers to Judicial District Drug Task Force
        • Authority to Authorize Deputies to Carry Handguns
        • Disposal of Property
        • Disposition of Stolen Property in Possession of Pawnbroker
        • Exchange of Officers With Other Law Enforcement Agencies
        • Inspection of Gun Dealer’s Records
        • Inspection of Pawnbroker’s Records
        • Investigations of Adult-Oriented Establishments
        • Motor Vehicles
        • Regulation of Private Security Guards
        • Seizure of Conveyance Used in Robbery or Felony Theft
        • Seizure of Controlled Substances and Related Property
          • Notice of Seizure
          • Forfeiture Warrant
        • Seizure of Vehicle
        • Shooting Ranges
        • Special Deputies
      • Service of Civil Process
        • Definitions for Civil Process
        • Sheriff’s Duty to Serve Civil Process
        • How a Dispute Becomes a Lawsuit: The Complaint and Summons
        • Return of Service
        • Avoiding Difficulties, Dilemmas, and Disasters
          • Keep It Simple
          • Levy On Disputed Property
          • Warrantless Searches
          • Never on Sunday
          • No Shopping Allowed
          • Service of Process by an Employee of a Party Is Prohibited
          • Witnesses and Parties
          • Serving a Company
        • Service of High-Risk Process
          • Child Custody Transfer Orders
          • Writs of Restitution
        • Orders of Protection
          • Definitions for Orders of Protection
          • Legislative Intent
          • Parties Who May Petition for an Order of Protection
          • Venue: Where the Petition May Be Filed
          • Ex Parte Protective Orders and Standard Orders of Protection
          • Serving the Order
          • TCIC and NCIC
          • Scope, Duration, and Enforceability of Protective Orders
          • The Duty to Arrest a Respondent Who Violates an Order of Protection
          • Ex Parte Orders and “Actual Knowledge”
          • Domestic Violence Victim Notification
          • The Public Duty Doctrine
        • Sheriff’s Fees for Service of Process
        • Tennessee Code Quick Reference for Service of Civil Process
      • Sheriff's Fees
        • Specific Fees Authorized
        • Fees on Collection of Costs
        • Judgments Paid after Execution Issued
        • Other Authorized Fees
        • Jailers' Fees
    • Jail Administration
      • Jail Management
        • Duty to Build and Maintain Jail
        • Litigation Tax for Jail and Workhouse Construction
        • Location of Jail
        • Jail Specifications
        • Replacement of Jail
        • Appointment of Jailer
          • Jailer Qualifications and Training Requirements
          • Certain Persons Disqualified as Bondsmen
        • Jail Policies and Procedures
      • Persons Confined to Jail
        • Emergency Detention of a Person with a Mental Illness or Serious Emotional Disturbance
        • Convicts En Route to the Penitentiary
        • Delayed Commitment to the Department of Correction
        • Removal to the State Penitentiary
        • Federal Prisoners
        • Detention of Juveniles
          • Juvenile Detention Facilities
        • Commitment of Defendant to Jail
        • Place of Confinement - Felony Offenders
          • Report by Sheriff to Department of Correction
      • Filing of Mittimus
      • Booking
        • Fingerprinting
        • Telephone Call
      • Intake
        • Inventory Searches
        • Pat Down Searches
        • Strip Searches (Visual Body Cavity Search)
          • Misdemeanor Arrestees
          • Felony Arrestees
        • Body Cavity Searches
          • Clothing Exchange
      • Authority to Take Bail--Appeal
      • Collection of Biological Specimens for DNA Analysis
      • Classification of Inmates
      • Segregation of Sexes
      • Supervision of Inmates
        • Monitoring of Inmates by Guards of the Opposite Sex
        • Cell Searches
      • Support of Inmates
        • Food and Bedding
        • Cleanliness
        • Medical Care of Inmates
          • Medical Screening
          • HIV Testing of Persons Convicted of Sexual Offenses-Release of Test Results
          • Medical Segregation
          • Information to At-Risk Employees Regarding Infectious Diseases
            • Protection Against Blood Borne Pathogens
          • Physical Examination
          • Sick Call
          • Medications
          • Medical Records
          • First Aid Training
          • County Liability for Inmate Medical Care
          • Inmate Copay
          • Reimbursement for State Inmate Medical Care
        • Psychiatric Care of Inmates
        • Dental Care of Inmates
        • Charging Inmates for Issued Items
        • Inmate Marriages
      • Inmate Commissary
        • Inmate Funds Accounting/Blind Vendors
        • Applicability of the Blind Vendors Program
      • Jail Security Operations
      • Safety of Inmates
        • Employment of Guard
        • Sufficient Jails
          • Guard for Removal of Prisoner
          • Jail Crowding
        • Fire Safety
      • Inmate Labor
        • Pretrial Detainees
        • Convicted Prisoners
          • Road Work
          • Jail Maintenance Work
        • Jail or Workhouse Sentences of less than one year
        • Sentence Reduction Credits
        • Good Time Credit
          • Disciplinary Review Board
        • Punishment for Refusing to Work
        • Other Work Permitted for Inmates
        • Inmate Labor for Private Purposes Prohibited
          • Penalties for Violating Inmate Labor for Private Purposes
      • Inmate Discipline
        • Corporal Punishment and Use of Force
      • Correspondence and Visitors
        • Mail
        • Legal Mail
          • Correspondence From Legal Organizations
          • Correspondence From County Clerks
          • Correspondence From State and Federal Courts
          • Correspondence From Attorneys
          • Outgoing Legal Mail
        • Visitation
          • Regulation of Inmate Visitation
          • Monitoring Inmate Conversations
          • Regulation of Visitors
      • Telephone Use
        • Monitoring Inmate Telephone Conversations
      • Inmate Programs
      • Religious Land Use and Institutionalized Persons Act (RLUIPA)
      • Prisoner Rape Elimination Act
        • Victim Notification
      • Sexual Contact with Inmates
      • Access to Inmates by Alcohol and Drug Treatment Organizations
      • Access to the Courts and Attorneys
        • Access to the Courts
        • Access to Counsel
          • Telephone Calls to Attorneys
          • Monitoring Telephone Calls to Attorneys
      • Prison Litigation Reform Act
      • Inmate Exercise
      • Travel Restrictions
      • Furloughs
      • Jail Fees
      • County Jail Inspectors
      • Tennessee Corrections Institute
        • Board of Control - TN Corrections Institute
        • Tennessee Minimum Standards for Local Correctional Facilities
        • Standards Compliance-Tennessee Corrections Institute
    • Workhouses
      • Board of Workhouse Commissioners
      • Operation of Workhouse Under Control of County Mayor
      • Operation of Workhouse Under Control of Sheriff
      • Workhouse Superintendent
      • Sentence to County Workhouse
      • Labor Prescribed for Workhouse Prisoners
        • Convicted Prisoners-Workhouse
          • Road Work-Workhouse
          • Jail Maintenance Work-Workhouse
          • Litter Grant Program
          • Work Contracts with Other Counties
          • Contracts with Department of Transportation
        • Sentence Reduction Credits-Workhouse
        • Good Time Credit-Workhouse
          • Disciplinary Review Board-Workhouse
        • Punishment for Refusing to Work-Workhouse
        • Other Work Permitted-Workhouse
        • Inmate Labor for Private Purposes Prohibited-Workhouse
      • Work Release
        • Misdemeanor Prisoners
        • Felony Prisoners
        • DUI Offenders
          • DUI Convicts Performing Litter Removal
        • Wages or Salary of Employed Prisoners - Cost for Boarding
        • Alternative Work Release Procedures
        • Employment of Prisoners in Another County
        • Grounds for Refusal to Release Prisoner
        • Contracts with Other Governmental Agencies
      • Work Release Programs by Counties
        • Guidelines for Work Release Programs
      • Transfer to Department of Correction
      • Care of Workhouse Prisoners
        • Medical Care of Workhouse Prisoners
        • Charging Inmates for Issued Items-Workhouse
      • Jail Fees -Workhouses
      • Travel Restrictions-Workhouse
    • Fire Safety
    • Emergency Management (Civil Defense)
    • Emergency Communications Districts
    • Ambulance and Emergency Medical Services
    • Drug Law Enforcement and Drug Abuse Prevention
  • Purchasing
    • Legal Framework for Purchasing
      • County Purchasing vs. Private Sector Purchasing
      • Centralized Purchasing in Counties
        • County Purchasing Law of 1957
          • Purchasing Agent
          • County Purchasing Commission
          • Rules and Regulations
          • Competitive Bidding under the 1957 Law
          • Checks and Balances under the 1957 Law
          • Additional Statutory Provisions
          • Conflict of Interest under the 1957 Law
        • County Financial Management System of 1981
          • Department of Finance
            • Financial Management Committee
            • Director of Finance
          • Purchasing System
          • Competitive Bidding under the 1981 Law
          • Checks and Balances under the 1981 Law
          • Conflict of Interest under the 1981 Law
          • Penalties for Violation of the Act
        • Centralized Purchasing by Private Act
      • Non-centralized Purchasing
        • County Purchasing Law of 1983
      • County Uniform Highway Law
      • Purchasing in County Education Departments
      • Dollar Threshold Requirements
    • Purchasing Principles and Techniques
      • Principles of Public Purchasing
      • What is Procurement in the Public Sector?
      • Request for Qualifications (RFQ)
      • The Role of the Purchasing Department
    • Procurement Process
      • The Purchasing Cycle
      • The Requisitioning Process
      • The Purchase Order
      • The Receiving Report
      • Procurement's Relation to Other Financial Functions
      • Procurement's Relation to Other Departments
    • Purchasing Specifications and Standards
      • Types of Purchasing Specifications
      • Purchasing Specification Development
      • Organization of the ITB/IFB/RFP (Specification)
    • Legal Authority for Specific Purchasing Issues
      • Emergency Purchases
      • Sole Source Purchases
      • Cooperative Purchasing
        • Forms of Cooperative Purchasing
        • Legal Authority for Cooperative Purchasing
      • Procurement Cards
      • Purchasing-Records Management
      • Disposition of Surplus Property
        • Disposition of Surplus Property in the Education Department
        • Disposition of Surplus Property in the Highway Department
      • Purchasing at Public Auctions
      • Transfer of Assets for Fire Protection
      • Purchase of Insurance
      • Electronic Procurement
      • Highways and Roads "Buy America" Act
      • Life Cycle Cost and Procurement Act
      • Purchasing from Disabled Persons
      • Construction Projects
        • Bonds on Construction Projects
      • Professional Services Contracts
        • Construction Management Services
      • Purchase of Used or Secondhand Goods
      • Contracts for Purchase of Natural Gas, Propane Gas or Electric Power
      • Public Contracts for Social Services
      • Solid Waste Authorities Competitively Bidding Contracts
      • Purchases from State Industries
      • Purchase of Confiscated Vehicles and Surplus State Property
      • Reverse Auctions
      • Fuel Purchase
      • Addenda to Bid Documents
      • Blind Vendors Program
      • Iran Divestment Act
    • Trends in County Purchasing
    • Professional Purchasing Organizations and Publications
  • Records Management
    • Reasons for Records Management
    • Legal Issues
      • Laws that Require Records to Be Kept
      • Laws that Govern How You Manage Your Records
      • Open Records Requirement
    • County Public Records Commission
      • Creation and Membership
      • Organization and Compensation
      • Jurisdiction and Authority of the Public Records Commission
      • Miscellaneous Authority
      • Funding
      • Establishing a Public Records Commission
      • The Advantages of a Public Records Commission
    • Public Access to Records
      • The Freedom of Information Act (FOIA)
      • Tennessee Public Records Statutes
        • Who Has Access?
        • How Should Access Be Provided?
          • Limiting Risks
          • Providing Copies of Public Records
          • Charging for Copies
          • Records with Commercial Value
        • Special Issues in Providing Access to Court Records
          • Expunging Court Records
        • Providing Access to Records in Non-Paper Formats
          • Providing Access to Electronic or Computerized Records
          • Remote Access to Computerized Records
        • Denial of Access to Public Records—Liability
        • To What Records Is the Public Entitled Access?
          • Confidential Records
          • Maintenance of Confidentiality
      • Special Considerations and Specific Types of Confidential Records
        • Personally Identifying Information
        • Motor Vehicle Registration Records
        • Vital Records
        • Law Enforcement Personnel Records
        • Computerized Data Breaches
        • Domestic Violence Prevention and Protection Documents
        • County Hospital and Health Department Records and Ambulance Records
        • HIPAA
        • Credit Card Numbers and Credit Reports
    • Student Records
      • The Family Educational Rights and Privacy Act
        • Model Notification of Rights under FERPA for Elementary and Secondary Schools
        • Model Notice for Directory Information
      • Educational Records of Disabled Students
      • Tennessee Statutes Affecting Education Records
    • Basic Records Management
      • Evaluate
        • Inventory
        • Filing Systems
        • Filing Equipment
      • Records Disposition Authorizations (RDAs)
      • Develop Written Policies and Procedures
      • Continuing Maintenance
    • Disposal of Records
      • Working Papers
      • Temporary Records
      • Permanent Records
      • Methods of Destruction
      • Special Considerations
        • Financial Records and Audits
        • Exhibits and Evidence in Court Cases
        • Other Miscellaneous Special Considerations
    • Alternative Storage Formats
      • Alternative Formats and Temporary Records
      • Microfilm
        • State Laws Regarding the Photographic Preservation of Records
        • Technical Guidelines
      • Electronic Records
        • Creating Records in an Electronic Format
        • Electronic Conversion of Paper Records
        • Why Electronic Formats Are Not Well Suited for Permanent Records
      • Other Issues Relative to Electronic Records
        • Records Management and E-Mail
        • Electronic Signatures and Transactions
        • Geographic Information Systems Records
        • Identity Theft and Unauthorized Access to Electronic Records
    • Proper Storage Conditions
      • Records Centers
      • Establishing Archives
    • Disaster Preparedness
      • Contingency Plans
      • Vital Records Protection
    • Retention Schedules
      • Current Retention Schedules
        • Accounting, Purchasing and Other Miscellaneous Records
        • Animal Control Records Retention Schedule
        • Assessor of Property Records
        • Circuit and Criminal Court Records Retention Schedule
        • Clerk and Master Records Retention Schedule
        • County Clerk Records Retention Schedule
        • County Election Commission Records Retention Schedule
        • County Mayor Records
        • Department of Education Records Retention Schedule
        • Employment Records Retention Schedule
        • Fire Department Records Retention Schedule
        • General Sessions Court Records Retention Schedule
        • Highway Department Records
        • Juvenile Court Records Retention Schedule
        • Planning and Zoning Records Retention Schedule
        • Register of Deeds Records
        • Sheriff's Records Retention Schedule
        • Solid Waste Departments and Landfill Records Retention Schedule
        • Trustee's Records
      • Appendix A: Statutory Provisions Governing County Public Records and the County Public Records Commission
      • Appendix B: Tennessee Archives Management Advisory
      • Appendix C: Sample Resolution to Establish the Membership of the County Public Records Commission
      • Appendix D: Sample Resolution to Establish a County Archives
      • Appendix E: Sources of Additional Information
      • Appendix F: Records Inventory Worksheet
      • Appendix G: Records Disposition Authorization for County Government Records
      • Appendix H: Additional Disaster Recovery Resources
  • Revenue
    • Alcohol and Tobacco Taxes
      • Alcoholic Beverage Tax
      • Mixed Drink Tax (Liquor-by-the-Drink Tax)
      • Beer Tax (Barrels Tax)
      • Wholesale Beer Tax
      • Beer Permit Privilege Tax
      • Tobacco Tax
    • Business Taxes
      • Business Tax
      • Excise Tax Applied to Financial Institutions
    • Development Taxes and Infrastructure Funding
    • Fees of County Officers
      • Accounting for Fees
    • In Lieu of Tax Payments
      • TVA In Lieu of Tax Payments
      • Municipal Electric and Gas System Tax Equivalent Payments
    • Local Option Transit Surcharges
    • Motor Vehicle Taxes and Fees
      • Motor Vehicle Title and Registration Taxes
      • Mobile Home Registration Fee
      • County Motor Vehicle Privilege Tax (Wheel Tax)
    • Other Taxes
      • Hall Income Tax
      • Hotel/Motel Tax
      • State Litigation Tax
      • County Litigation Taxes
      • Marriage License Taxes
    • Petroleum Products Taxes
      • Gasoline Tax
      • Diesel Tax
      • Special Privilege Tax on Petroleum Products
      • Liquefied Gas Tax
      • Compressed Natural Gas Tax
      • Highway User Fuel Tax
    • Property Taxes
      • Property Classification
        • Real Property
          • Public Utility and Common Carrier Property
        • Tangible Personal Property
        • Pollution Control
      • Assessment
        • County Assessor
        • Records and Notice of Assessment
        • Assessing Improvements
        • Assessing Mobile Homes
        • Assessment of Leasehold
        • Mineral Interests
        • Greenbelt
          • Classification of Agricultural Land
          • Classification of Forest Land
          • Classification of Open Space
          • Present Use Valuation
          • Rollback Taxes
        • Present Use Valuation for Certain Residential Property
        • Tangible Personal Property/Assessor
          • Leased Personal Property
          • Pilot Program for Assessing Leased Tangible Personal Property
        • Correction of Erroneous Assessments
        • Back Assessment or Reassessment
        • State Division of Property Assessments
        • Reappraisal
      • Appealing an Assessment
        • County Board of Equalization
          • Oath of Office
          • Officers and Compensation
          • Sessions
          • Duties and Powers
          • Assessor of Property—Assistance and Recommendations to the Board
          • Complaints to the County Board of Equalization
          • Hearing Officers
          • Disposition of Complaints
          • Time for Completion of Board Action and Certificate of Completion
          • Final Action and Notice to Taxpayer
          • Appeal to the State Board of Equalization
          • Record of Board's Action and Report to State Board
          • Remand of Complaints to the County Board of Equalization
        • State Board of Equalization
          • Appeal to the State Board of Equalization
          • Assistance of Agents
          • Assessment Appeals Commission
          • Hearing Examiners
          • Collection of Evidence and Information
          • Equalization Action by the State Board of Equalization
          • Changes of Individual Classification or Assessment
          • Certification of Board Action
          • Record of Board Actions
          • Finality of Board Action—Collection of Taxes
          • Penalties and Interest
          • Refund of Property Taxes after Final Action
          • Judicial Review
      • Exemptions and Tax Relief
        • Exemptions
          • Real Property Transferred between Exempt and Nonexempt Persons
          • Trust Estates
          • Government Property
          • Public Ways
          • Government Bonds and Notes
          • Housing Authorities
          • Low Cost Housing for Elderly Persons
          • Property Used to Recycle Waste Products
          • Private Act Hospital Authorities
          • Charter or Contract Exemptions
          • Religious, Charitable, Scientific, Educational Institutions
            • Application for Exemption
            • Deadlines for Filing Application
            • Administrative and Judicial Review
            • Revocation of Exemption
            • Charitable Institution Defined
          • Property of Certain Educational Institutions
          • Cemeteries and Monuments
          • Personal Bank Accounts and Other Personal Property
          • Growing Crops
          • Property in Transit
          • Historic Properties
          • Airport Runways and Aprons
          • Property Held in Foreign Trade Zone
          • Property Owned by a Charitable Organization for Low-Income Housing
          • Historic Properties Owned by Charitable Institutions
          • Nonprofit Community and Performing Arts Organizations
          • Economic Development
          • Family Wellness Centers
          • Museums
          • Educational Museums
          • Leased Tangible Personal Property
        • In Lieu of Tax or Tax Equivalent Payments
        • Tax Relief
          • Administrative Provisions
          • Elderly Low-Income Homeowners
          • Disabled Homeowners
          • Disabled Veterans
          • Additional Tax Relief
          • Property Tax Freeze Act
        • Real Property Tax Deferral
          • Chapter 831 Deferral
          • Chapter 659 Deferral
      • The Tax Levy
        • Certified Tax Rate
          • Levy in Excess of the Certified Rate
          • Special School Districts
      • Collection of Property Taxes
        • Timetable of Significant Dates and Activities in the Assessment and Collection of Ad Valorem Real Property Taxes*
        • Tax Roll
        • Tax Due Date
        • Payment of Taxes
        • Trustee's Commission
        • Receipts
        • Early Payment and Discounts for Early Payment
        • Delinquency Date
        • Penalty and Interest
        • Settlement of Taxes
        • Refunds of Tax Payments
      • Collection of Delinquent Real Property Taxes
        • Delinquent Tax Deputies and Delinquent Tax List
        • Publication of the Delinquent Tax List
        • Delinquent Tax Attorney
        • Tax Lien
        • Notice Requirements
        • Delivery of Delinquent Tax List to Attorney and Acceptance of Delinquent Taxes
        • Municipal Taxes Collected as Part of Tax Suit
        • Certificate for Timber Cutting
        • Delinquent Tax Suit
        • Notice of Tax Suit
        • Annual List of Property in Tax Suits
        • Fees and Additional Expenses of the Tax Suit
        • Receivership
        • Report Under Reference
        • The Tax Sale
        • Tax Sale Ledger
        • Confirmation of Sale and Tax Deed
        • Setting Aside a Tax Sale
        • Redemption
        • Disposition of Property Purchased by County at Tax Sale
        • Escheat of Funds
        • Statute of Limitations
        • Miscellaneous Matters
      • Collection of Delinquent Personal Property Taxes
        • Methods of Collection
        • Transfer of Business Liability
        • Security Interest Sales
    • Sales and Use Taxes
      • State Sales and Use Tax
      • Streamlining Sales Tax
      • Local Option Sales Tax
    • Severance Taxes
      • Coal Severance Tax
      • Oil and Gas Severance Tax
      • County Mineral Severance Tax (General Law)
      • County Mineral Severance Tax (Private Act)
  • Structure of County Government
    • Forms of County Government
      • County Government under the Tennessee Constitution
        • Article VII, Section 1: Elected Officials and Governmental Form
        • Article VII, Section 2: Vacancies In County Offices
        • Article XI, Section 9: Limitation on Power Over Local Affairs
        • Miscellaneous Tennessee Constitutional Provisions Affecting County Government
      • Traditional Structure
      • County Charters
      • County Consolidation Committee
      • City-County Consolidation
        • Metropolitan Government Charters
        • Unification Government Charters
      • Private Acts
      • Intergovernmental Agreements
        • Interlocal Agreements
        • Mutual Assistance and Mutual Aid Agreements
    • County Statutory Offices and Positions
      • County Attorney
      • County Medical Examiner
      • County Medical Investigator
      • County Coroner
      • Constable
      • Delinquent Tax Attorney
      • County Surveyor
      • County Fire Marshal
    • Boards, Commissions, and Committees
      • Authorities and Corporations
        • Airport Authority Board of Commissioners
        • Industrial Development Corporation Board of Directors
        • Emergency Communications District Board of Directors
        • Public Building Authority Board of Directors
        • Transit Authority Board
      • County Government Administration
        • Adult-Oriented Establishment Board
        • Commission for the Poor
        • County Agricultural Extension Committee
        • County Airport Board
        • County Board of Health
        • County Monument (Veterans Memorial) Commission
      • County Library Board
      • Financial and Tax Administration
        • Audit Committee
        • Auditor Employment Committee
        • Committee for Resale of Land
        • County Finance Committee
        • County Insurance Committee
        • County Revenue Commissioners
      • Law Enforcement and Corrections
        • Community Corrections Advisory Board
        • County Bounty Committee
        • County Sheriff's Civil Service Board
      • Parks, Recreation and Conservation
        • Parks and Recreation Board
        • County Conservation Board
      • Planning, Zoning and Development
        • Airport Zoning Board of Appeals
        • Historic Zoning Commission
      • Utilities
        • County Board of Public Utilities
        • Utility District Board of Commissioners
        • Ethics Policies for Utilities
    • Courts
      • Trial Courts
        • Jurisdiction of Circuit Court
        • Jurisdiction of Chancery Court
        • Concurrent Jurisdiction of Circuit and Chancery Courts.
        • Jurisdiction of Criminal Courts
      • General Sessions and Other Inferior Courts
        • General Sessions Court
        • Jurisdiction of General Sessions Court
        • Juvenile Courts
        • General Sessions Court and Interchange
        • Probate Court
        • Special Courts
      • Judicial Commissioner
  • Accounting/Budget/Finance
    • Financial Structure of County Government
      • Financial Management under the General Law
        • Budgeting under General Law
        • Charitable Contributions
        • Accounting under General Law
        • Investment of County Funds
      • Financial Management under General Laws with Local Option Application
        • Local Option Budgeting Law of 1993
        • County Financial Management System of 1981
        • Fiscal Control Acts of 1957
      • Financial Management Under Private Acts
      • Financial Management of Fee Offices
      • Local Government Modernization Act of 2005
      • Bank Accounts
        • County Bank Accounts
          • County Officials Bank Accounts
          • Bank Account for Property Tax Collections
          • Sheriff’s Confidential Bank Account
        • Disbursement Warrants
          • County Mayor - Disbursement Warrants
          • Highway Department Disbursement Warrants
          • Schools Disbursement Warrants
          • Disbursement Warrants under Fiscal Control Acts of 1957
          • Disbursement Warrants under Financial Management System of 1981
        • Optional Checking System
      • Credit Cards
      • Disposition of Surplus County Property
      • Auditing
      • Internal Controls
    • GASB 34
      • Capital Assets
        • Capitalization Thresholds
        • Depreciation Methods and Rates
        • Procedures to Identify Existing Capital Assets and Infrastructure
        • Methods to Determine Historical Costs or Estimated Historical Costs
        • Procedures to Tag and Track Movable Assets
        • Procedures to Maintain Capital Assets Records on a Current Basis
        • Procedures for Recording New/Donated/Transferred/Disposed of Assets
        • Identify Available Software to Account for Capital Assets
      • Infrastructure
        • Roads
        • Right-of-ways and Other Easements
        • Bridges
        • Modified Approach to Reporting Infrastructure
      • Leave, Sick and Compensatory Time Liability Reporting
      • Outstanding Long-term Debt Reporting
      • Internal Service Fund Reporting
      • Management Discussion and Analysis
      • Staying in Compliance with GASB Statement 34
    • GASB 54
    • Operating Budgets
      • Basic Principles of Budgeting
        • Budget Process and Approaches
        • Chart of Accounts
      • Budget Planning
        • Required and Optional Services
        • Key Budgeting Issues
          • Maintenance of Effort
            • Education MOE
              • Education Maintenance of Effort Tests
            • Sheriff/Law Enforcement MOE
            • Highways MOE
            • Election Commission MOE
            • Public Library MOE
          • Recurring Revenues and Expenditures
      • Three-Star Program
      • Budget Development
      • Budgeting Formula, Fund Balances, Revenues and Expenditures
        • Use of Fund Balances
        • Estimating Revenues
        • Estimating Expenditures
        • Factors When Developing Budget
        • Balancing Budget with Property Tax
      • Budget Adoption
        • Continuation Budgets
      • Budget Management
        • Amendments
        • Allotments and Impoundments
      • Operating Budget Resource Materials
        • County Budget Laws
        • Department Budget by Object Code
        • Sample Budget Calendar
        • Sample Budget Handbook
        • Sample Newspaper Notice
        • Requirements for an Adopted Budget
        • Appropriation Resolution
        • Tax Levy Resolution
        • Non-profit Resolution
        • General Budget Preparation Form
        • Budget Preparation Form/Personnel
        • Summary by Fund Account
        • Estimated Revenues from Current Property Taxes
        • Maintenance of Effort Test
        • Highway Certification Form
        • Basic Formula
        • Assessment Summary
        • Estimating Actual Property Tax Collections
        • Calculation of Property Tax Estimate
        • Fund Balance Policy Example
    • Capital Budgets
      • What is a Capital Improvements Plan?
        • Definitions for Capital Budgets
        • Advantages of a Capital Improvements Plan (CIP)
        • Disadvantages of a Capital Improvements Plan (CIP)
        • Legal Authority for a Capital Improvements Plan (CIP)
        • Reasons for a Capital Improvements Plan (CIP)
        • Factors Creating the Need for a Capital Improvements Plan (CIP)
        • The CIP Cycle
      • Establishing a Capital Improvements Plan
        • Capital Improvements Plan Policy Considerations
      • Budgeting and Accounting for Capital Improvements
        • Flow of Money
        • Capital Accounting by Sub-Funds
        • Encumbrances
        • Accounting Procedures for Capital Improvement Projects
      • Capital Funding Sources and Debt Financing
        • Bonds Issued Under Local Government Public Obligations Act of 1986
          • General Obligation (G.O.) Bonds
          • Capital Outlay (C.O.) Notes
          • Bond Anticipation Notes
          • Revenue Bonds
          • Refunding Bonds - General Obligation and Revenue
          • Grant Anticipation Notes
          • Tax (Revenue) Anticipation Notes
        • School Bonds
        • Tennessee Local Development Authority Loans
        • Economic Development Bonds
          • Industrial Development Corporations
          • Industrial Building Bond Act of 1955
          • Industrial Building Revenue Bond Act
        • Federal Loans
        • Lease/Purchase Agreements
        • Other Bonds
      • Capital Construction Management
        • Construction Manager/Owner’s Representative
        • Project Budget
    • Debt Management
      • Terminology, Theories, Philosophy and Beliefs
        • Terminology
        • Basic Debt Practices and Beliefs
        • Accounting Theory/Philosophy-Matching Principle
        • Debt Percentage and Interest Rate Mixture Spectrums
      • Accounting for Debt
        • Budgets
        • Fund Structure
        • Debt Service Accounting Relationship
        • Unfunded Pension or Other Post Employment Benefits (OPEB)
        • Legal Authority Guidance
        • Accounting Posting for the Receipt of Borrowed Funds
        • Posting a Budget for Borrowed Funds and Annual Appropriations
      • Managing Your County's Debt
        • Develop a Capital Projects Improvement Plan and Budget
        • Develop a Multi-Year Debt Budget
        • Determine Your Current Debt Position -Statistics and Ratios
        • Find Out your Debt Rating
        • Establish a Debt Service Payment Calendar
      • Data for Debt Management Plan
        • Inventory and Insurance Schedules
        • GASB34 in Debt Management
        • GASB 54 Statement
        • Annual Audits
        • Issuance Documents
        • Prior Budgets and Audits
      • Selling the Project and Borrowing Money
        • Selling the Project
        • Local Government Obligations Acts of 1986 and Title 49 Education
        • Special Consideration on School Debt, T.C.A. § 49-3-1005
        • How to Borrow the Money
          • Tax Exempt Debt
          • Comptroller's Office Filing
          • Issuance of Notes
          • Inter-Fund Capital Outlay Note
          • Capital Leases
          • Issuance of Bonds (General Obligation Bonds) and Loan Agreements
        • Borrowing in the Bond Market or from a Loan Pool
          • Financial Advisor
          • Underwriter
          • Bond Sales
          • Loans
          • Time Frame for Receiving Monies
          • Cost Associated with Bonds and Loans
        • Summary of Steps in Issuing Debt
      • Policies and Committee Considerations
        • Fixed Asset Policy
        • Capital Improvement Plan/Budget
        • Fund Balance Policy
        • Debt Management Policy
        • Capital Projects Committee
        • Debt Committee
      • Recommended Best Practices
  • County Offices
    • County Offices-General Information
      • Qualifications
      • Election to Office
      • Oaths
      • Bonds
      • Insurance as a Substitute for Bonds
      • Fee System or Salary System
      • Compensation
        • Association Dues
      • Deputies and Assistants
      • Expense Accounts
    • County Legislative Body
      • Membership-CLB
      • Qualifications-CLB
      • Compensation-CLB
      • Chair-CLB
        • Duties of the Chairperson (or Chairperson Pro Tempore)
      • Meetings and Notice Requirements -CLB
        • The Agenda
      • Procedure and Voting Requirements-CLB
        • Sample Meeting Transcript
        • Voting
        • Quorum Requirements
        • Types of Motions
      • Required Training
      • Committees-CLB
      • Budgeting and Levying Taxes-CLB
      • Private Act Approvals-CLB
      • Other Duties-CLB
    • County Mayor
      • Qualifications and Title-County Mayor
      • Compensation-County Mayor
      • Relationship to County Legislative Body-County Mayor
      • Duties-County Mayor
        • Accounting Officer-County Mayor
        • Financial Officer-County Mayor
        • Powers-County Mayor
        • Other Legal Authority
      • Interaction with other County Offices-County Mayor
    • Assessor of Property
      • Qualifications-Assessor of Property
      • Oath of Office and Bond-Assessor of Property
      • Compensation-Assessor of Property
      • Deputies and Assistants-Assessor of Property
      • Duties-Assessor of Property
      • Relationship to County Legislative Body and Other Officials-Assessor of Property
    • County Clerk
      • General-County Clerk
        • Qualifications-County Clerk
        • Oath of Office and Bond-County Clerk
        • Compensation-County Clerk
        • Fee or Non-Fee Office-County Clerk
        • Deputies and Assistants-County Clerk
        • Duties-County Clerk
          • Clerk of the County Legislative Body
            • Minutes
          • Notary Public Applications
            • Qualifications, Election and Powers
            • Notary Public Bonds
            • Oaths-Notary Public
            • Notary Public Seal
            • Statutory Form Acknowledgment
            • Notary Public Fees
          • Records-County Clerk
            • Public Records
            • Confidential Tax Information
            • Uniform Motor Vehicle Records Disclosure Act
            • Confidential Employee Records
            • Records on Computer Media
            • Storage and Disposition of Records
            • Archives and Records Management Fee
          • Privilege Taxes
          • Motor Vehicle Titling and Registration
          • Manufactured Homes
            • Titling of Manufactured Homes
            • Affidavit of Affixation
            • Certificate of Title
            • Installation Permits
          • Miscellaneous Powers and Duties of the County Clerk
            • Drainage and Levee Districts
            • Hunting and Fishing Licenses
            • Boat Identification Numbers
            • Acknowledgment of Instruments, Affidavits, and Administration of Oaths
            • Other Powers and Duties
            • Denial of Licenses for Failure to Pay Child Support
        • Relationship to County Legislative Body and Other Officials-County Clerk
      • Financial Matters-County Clerk
        • Fees-County Clerk
        • Official Bank Account-County Clerk
        • Duties as to Revenue-County Clerk
        • Auditing-County Clerk
        • Purchasing-County Clerk
        • Budgeting-County Clerk
      • Beer
        • Definition of Beer
        • Classification of Counties
          • Authority of Cities and Class B (Metropolitan Government) Counties
          • Authority of Class A Counties
        • The County Beer Board
          • Board Membership
          • Board Authority
        • Beer Permits
          • Permits - To Whom Issued
          • Permitted Location
          • On-Premises or Off-Premises Consumption
          • Microbreweries and Brew Pubs
          • Temporary Beer Permits
          • Beer Permit Application
          • Application Fee for Beer Permit
          • Background Checks
          • Public Notice of Applications and Hearings
          • Denial of Beer Permits
          • Expiration/Termination of Beer Permits
        • Hours of Operation
        • Distance Rules
          • The 2,000 Foot Rule
          • Distance Rules of Less than 2,000 Feet
          • The 300 Foot Rule
          • Measuring to Enforce Distance Rules
          • Grandfather Provisions
          • Restoring an Invalid Distance Rule
          • Prohibition of Beer in Public Parks
        • Prohibited Acts
          • Minors and the Beer Laws
            • Sting Operations Using Minors
          • Employing Persons Convicted of Certain Crimes
          • Sale of Untaxed Beer - Contraband
          • Storage at Other Than Permit Address
          • Outdoor Signs
          • Wholesaler/Retailer Relationship
        • Tennessee Responsible Vendor Act
          • Responsible Vendor Certification
          • Responsible Vendor Signage
          • Responsible Vendor Provisions Affecting Beer Boards
        • Revocation, Suspension, and Imposition of Civil Penalties
          • Investigations
          • Hearings and Due Process
          • Reciprocal Notices of Suspensions and Revocations with ABC
        • Judicial Review of Beer Board Action
        • State Barrels Tax
        • Wholesale Beer Tax
        • Annual Privilege Tax
      • Marriage
        • Who Can Marry?
          • Bigamy
          • Common Law Marriages
        • Obtaining a Marriage License
          • Issuance of the License
          • Minimum Age of Applicants
          • Issuance to Incapacitated Persons Forbidden
          • False Documents
          • County Clerk Violations
          • Contesting the Issuance of a Marriage License
        • Solemnizing a Marriage
          • Marriage Ceremony
          • Out-of-State Ceremonies
          • Remuneration for Solemnizing a Marriage
          • Certification and Return of the License
          • Solemnizing Marriage Between Incapable Persons
        • Marriage Records
        • Fees and Taxes
          • Additional Fee, Premarital Preparation Course
          • Failure to Perform Collection Duties
      • Pawnbrokers
        • Overview
        • License Required
        • Eligibility for License
        • Application for License
        • Issuance of License
        • Insurance Requirement
        • Transferability of License
        • Authority of Licensed Pawnbrokers
        • Operation of the Business and Recordkeeping Requirements
          • Recordkeeping and Notice Requirements
          • Interest Rate and Fees
          • Default
          • Hours of Operation
          • Prohibited Acts
        • Recovery of Stolen Property
    • Register of Deeds
      • Qualifications-Register of Deeds
      • Oath of Office and Bond-Register of Deeds
      • Compensation-Registers of Deed
      • Deputies and Assistants-Registers of Deed
      • Duties-Register of Deeds
        • Instruments to be Recorded or Filed
          • Bundle of Rights Theory
          • Identification and Purpose of Most Common Instruments Relating to Real Property
          • Instruments Affecting Interests in Personal Property
            • Uniform Commercial Code Records
            • Identification and Purpose of UCC Instruments (Records)
            • Other Documents
        • Requirements for Acceptance of Instruments
          • Legibility/Language
          • Authentication/Acknowledgment
          • Name and Address of Owner and Taxpayer
          • Reference to Previously Registered Instruments
          • Name and Address of Preparer
          • Parcel Identification Number
          • Payment of Transfer or Mortgage Tax
          • Electronic Records
          • Specific Rules for UCC Records
          • Specific Rules for Plats
          • Payment of the Statutory Fees
        • Proper Fees for Recording or Filing
          • Standard Fees
          • Data Processing Fee
          • Electronic Filing Fee
          • Partnership Fee Issues
          • UCC Fee Issues
        • Collection of State Taxes
          • Transfer Tax
          • Mortgage Tax
          • Most Common Exemptions from Tax
          • Other Tax Issues
        • Notations When Instrument Received
        • Recording, Filing and Indexing
          • Real Estate Deeds of Title
          • Deeds of Trust
          • UCC Records
          • Miscellaneous Records
          • Combined or Continuous Records
          • Records and Computers
          • Uniform Electronic Transactions Act
          • Uniform Real Property Electronic Recording Act ("URPERA")
        • Notice of Child Support Liens
        • Other Records Duties
          • Military Discharge Records
          • Redaction of Personally Identifying Information
        • Financial Accounting Duties
          • Deposits and Bank Accounts-Register of Deeds
          • Form of Payment
          • Receipts
          • Reports-Register of Deeds
      • Fee System or Salary System-Register of Deeds
      • Relationship to Other County Officials-Registers of Deeds
      • Sources of Assistance for Register of Deeds
    • County Trustee
      • Qualifications-County Trustee
      • Oath of Office and Bond-County Trustee
      • Fee System or Salary System-County Trustee
      • Compensation-County Trustee
      • Deputies and Assistants-Trustees
      • Duties-County Trustee
        • County Treasurer
        • Disbursement Warrants-County Trustee
        • Optional Checking Account
        • Statutory Commissions
          • Exemptions
        • Investment of County Funds
        • Penalties for Failure to Perform Duties
      • Relationship to Other County Officials-County Trustee
    • Clerks of Court
      • Qualifications-Clerks of Court
      • Oath of Office and Bond-Clerks of Court
      • Compensation-Clerks of Court
      • Deputies and Assistants-Clerks of Court
      • Duties-Clerks of Court
      • Relationship to County Legislative Body and Other Officials-Clerks of Court
    • Sheriff
      • Qualifications-Sheriff
      • Elections-Sheriff
      • Oath of Office and Bond-Sheriff
      • Compensation-Sheriff
      • In-Service Training-Sheriffs
        • Newly Elected Sheriffs’ School
      • Funding for the Office of Sheriff
      • Deputies and Assistants-Sheriff
        • Employment of Deputies and Assistants
          • Salary Suits
          • Letters of Agreement
          • Funding for Salaries - Writ of Mandamus
        • Removal of Deputies and Assistants
        • Deputy Sheriffs
          • Minimum Qualifications
          • Recruit Training and Certification
          • Bond-Deputy Sheriff
          • In-Service Training Requirements
          • Authority to Carry Handguns
          • Salary Supplement-Deputy Sheriffs
          • Off-Duty Status
          • Off-Duty Employment
        • Reserve, Auxiliary, Part-Time, Temporary Deputy Sheriffs
        • Special Deputies Appointed Under T.C.A. § 8-8-212
        • Special Deputies - Emergency Appointment Under T.C.A. § 8-22-110
        • Bailiffs
        • Criminal Investigators and Detectives
        • Dispatchers
        • Jail Personnel
          • Guard
          • Nurse and Cook
          • Training
          • Salary Supplement-Jail Personnel
        • Process Servers and Warrant Officers
        • Training Officers and Instructors
      • Duties-Sheriff
      • Relationship to County Legislative Body and Other Officials-Sheriff
      • Duties Upon Leaving Office-Sheriff
    • Vacancies in Office
      • Temporary Vacancies
      • Interim Successors
      • Procedure for Filling Vacancies
        • Election of Successor by the People
  • County Operations
    • ADA Title II
      • Title II Requirements
      • Qualified Individuals under Title II
      • Program Access under Title II
      • Communication under Title II
      • Accessibility, Enforcement and Compliance
    • County Buildings, Property and Space Allocations
      • County Buildings, Hours, and Office Space
      • Eminent Domain
      • Purchase, Sale and Lease of County Property
      • Libraries
      • Abandoned Personal Property
    • Education
      • The K-12 Education System in Tennessee
      • County Board of Education
        • Meetings of County Board of Education
        • School Board Mandatory Duties and Discretionary Powers
        • School Property
        • Donations
        • Student Transfers
        • School Resource Officers and Security Officers
        • State Rules and Regulations
        • Ethics Policies for School Districts
      • Director of Schools
      • County School Budget
        • School Budget-Maintenance of Effort
        • School Budget Fund Balance
        • School Continuing Budget
      • State Funds for Education (BEP)
      • Charter Schools
      • Reference Materials on County Departments of Education
    • Environment
      • Solid Waste Management, Collection and Disposal
        • Title 5, Chapter 19
          • County Board of Sanitation
        • Local Solid Waste Management Planning
          • Municipal Solid Waste Regional Board
          • Plan Requirements
          • Solid Waste Authority
          • Public Ownership of Solid Waste Facilities
          • Flow Control and Regional Approval Options
          • Sanctions
          • Operational Requirements
          • Minimum Service Levels
          • Problem Wastes
          • Baled Waste and Inspections
          • Education - Solid Waste Plan
          • Recycling
          • Reporting Requirements
          • State Revenue, Funding and Grants
          • Local Revenue Sources
      • Landfill Approval by County - "Jackson Law"
      • Hazardous Waste and Hazardous Substances
      • Underground Storage Tanks
      • Public Water Supplies and Wastewater Treatment
      • Urban-Type Public Facilities
      • Storm Water Management
        • Phase I
        • Phase II Coverage
        • How to Comply with Phase II
        • Deadlines and Important Dates
        • Authority to Comply and Regulatory Powers
      • Air Pollution Control
    • Ethics
      • County Ethics Policies
        • County Ethics Committees
      • Conflicts of Interest
        • General Conflict of Interest Law
        • Special Rules for County Commissioners who are County Employees
      • Other Statutory Conflict of Interest Provisions
        • The County Purchasing Law of 1957-Conflict of Interest
        • County Financial Management System of 1981-Conflict of Interest
        • Schools-Conflict of Interest
        • Highway Departments-Conflict of Interest
        • Additional Purchasing Conflicts of Interest
        • Prohibition on Consulting Fees
        • Prohibition on Honorariums
      • Incompatible Offices
      • Crimes Involving Public Officials
        • Felonies in Office-Forfeiture of Retirement Benefits
        • Bribery of Public Servant
        • Soliciting Unlawful Compensation
        • Buying and Selling in Regard to Offices
        • Exceptions and Defenses
      • Misconduct Involving Public Officials and Employees
        • Official Misconduct
        • Official Oppression
        • Misuse of Official Information
        • Suspension, Removal and Discharge from Office
        • Purchasing Property Sold Through Court or Sheriff's Sale
        • Purchasing Surplus County Property
        • Misrepresentation of Information to Auditor
        • Sexual Contact with Inmates
        • Destruction of and Tampering with Governmental Records
        • Private Use of County Road Equipment and Materials Prohibited
        • Misuse of County Time and Property
        • Theft of Services
        • Inmate Labor for Private Purposes Prohibited
          • Penalties
      • Reporting Fraud
      • Bribery for Votes
      • Removal From Office-Ouster
        • Ouster Cases
    • Highway
      • Qualifications-Highways
      • Oath of Office and Bond-Highways
      • Compensation-Highways
      • Duties-Highways
        • Personnel Management
        • Relocation of Utilities
        • Duties of the Chief Administrative Officer
        • Supervision of Road Work
        • Annual Work Program
        • Duties of Popularly Elected Highway Commissions
        • Duties of Appointed Highway Commissions
        • Inventory and Other Records
        • Purchasing-Highways
        • Contracts with other Governmental Entities; No Private Use of Equipment
        • Asphalt Plants
        • County Roads
          • County Public Roads v. Private Roads
          • Classification of County Public Roads
          • Opening, Changing and Closing County Roads
          • Alternative Procedure for Opening, Changing and Closing County Roads
          • Weight Limits
            • State Highways - Weight Limits
            • County Roads - Weight Limits
        • Underground Utilities Damage Prevention Act
        • Vandalism
        • Public Fords, Ferries and Bridges
      • Sources of Revenue for the Highway Department
      • Relationship to Other County Officials-Highways
        • Interaction with County Mayor/Executive
        • Interaction with County Legislative Body
        • Interaction with State Offices and Departments
          • State-Aid Highway Program
          • County-Aid Funds
          • 1990 Bridge Grant Program
          • Audits
    • Industrial and Economic Development
      • Industrial Development Corporations
        • Industrial Development Corporation Board of Directors
        • Payment in Lieu of Tax Agreements
        • Tax Increment Financing Agreements
      • Tennessee Regional Megasite Authority Act of 2007
    • Land Use, Planning and Zoning
      • Comprehensive Growth Planning
        • County Growth Plans
        • Designation of Zones
        • Extraterritorial Planning Jurisdiction
        • Agreements Regarding Powers
        • Amendment of Growth Plan
        • Joint Economic and Community Development Board
        • Annexation
        • Notice of Annexation
        • Distribution of Taxes after Annexation
        • Incorporation
        • Consolidation of City and County Governments
      • Regional Planning Commission
        • Membership of Planning Commission
        • Duties and Powers of Planning Commission
        • Community Planning
      • County Zoning
        • Zoning Regulation
        • Amendments
        • Board of Zoning Appeals
        • County Building Commissioner
        • Special Zoning Provisions
        • Enforcement and Application
      • Municipal Zoning Outside City Limits
      • Adoption of Building Codes
      • Tennessee Clean Energy Future Act of 2009
    • Medical Services
      • County Board of Health
      • County Health Department
      • Healthcare Facilities
      • Public School Nurse Program
      • Disposition of Unclaimed Dead Bodies
    • Risk Management and Liability Problems
      • Risk Management
        • Preventing Losses Saves Money
        • Policy Statement
        • Program Administration
        • Elements of Risk Management
      • Liability Problems
        • Tennessee Governmental Tort Liability Act
        • Liability for Personnel Matters
        • Other Non-Tort Liability
        • Breach of Contract
        • Other Actions
    • Regulatory Powers
      • Powers to Prevent and Abate Nuisances
        • Local Adoption
        • Jurisdiction
        • Exempted Activities
        • Grandfathered Uses
        • Constitutional Limitations
        • Enforcement
        • Other Methods of Enforcement
      • Cable TV Regulation
      • Debris Removal and Weed Control
      • Regulation of Adult-Oriented Entertainment and Massage
      • Animal Control
      • Contractor Permits and Bonds
      • Guns on Public Property
      • Distilleries
        • Sample Distilleries Resolution
      • Motor Vehicle Races
  • Elections
    • Elections
      • The County Election Commission
        • Qualifications and Disqualifications
        • Oath of Office and Organization
        • Office Hours
        • Meetings
        • Duties-County Election Commission
          • Publication of Election Notices
          • Submission of Semiannual Report
          • Promotion of Voter Participation
          • Election Administrators
          • Appointment and Education of Election Officials
        • Compensation and Funding
      • Nominations and Qualifying Deadlines
        • Statewide Organization of Political Parties
        • Nominating Process
        • Nominating Petitions
        • Restrictions on Candidacy
        • Qualifying Deadlines and Procedure
        • Write-In Candidates
        • Tie Votes
      • Procedure for Elections
        • Dates for Regular Elections
        • Special Elections
        • Early Voting Procedures
        • Inactive Voters and Provisional Ballots
        • Referenda
      • National Voter Registration Act
      • Help America Vote Act
      • Campaign Financial Disclosure Act of 1980
        • Reports on Unexpended Balances
        • Contents of Campaign Finance Reports
        • Closing Out Accounts and Using Unexpended Funds
        • Enforcement-Campaign Finance
      • Campaign Contribution Limits
      • Cash Contributions and Aggregate Contribution Limits
      • Conflict of Interest Disclosure Statements
    • Reapportionment
      • Requirements for Reapportionment
      • Reapportionment Process
      • Enforcement-Reapportionment
      • School Board and Highway Commission Districts
      • Assistance in Reapportionment
  • Open Government
    • Open Meetings Act (Sunshine Law)
      • Requirements of the Open Meetings Act
        • Meetings Declared Public
        • Adequate Public Notice
        • Minutes of Meetings
        • Limited Exception for Attorney-Client Discussions
        • Electronic Communications Exceptions
      • Penalties and Remedies for Noncompliance
    • Public Records Act
  • Personnel/HR
    • Personnel Management in Counties
      • Personnel Authority in Counties
      • County Employee Compensation
      • Comptroller's Form - Letter of Agreement
      • Employment at Will
    • Employment Discrimination
      • State and Federal Laws Prohibiting Employment Discrimination
      • Protected Classifications
      • Prohibited Discriminatory Practices
      • Preventing Discrimination in the Workplace
      • Disability Discrimination
        • Purpose of ADA
        • ADA Definitions
        • Reasonable Accommodation and Undue Hardship
          • Reasonable Accommodation Definition
          • Asking for an Accommodation
          • Providing Reasonable Accommodation
          • Undue Hardship
        • Medical Examinations under ADA
          • Disability-Related Inquiry
          • Medical Examinations Defined
          • Job-Related Medical Examinations
          • FAQ's about Medical Examinations under the ADA
          • Periodic Testing and Monitoring under the ADA
        • Safety Concerns
        • Drug and Alcohol Use
        • Insurance and Sick Leave
        • Technical Assistance
      • Race/Color Discrimination
      • Age Discrimination
      • National Origin Discrimination
      • Sex Discrimination
        • Sexual Harassment
        • Pregnancy Discrimination
        • Gender-Based Wage Discrimination
      • Religious Discrimination
      • Genetic Discrimination
    • Workplace Harassment
      • Employer Strict Liability
      • Tangible Employment Action
      • Defending Against Workplace Harassment Claims
      • Policy and Complaint Procedures
      • Conducting Effective Investigations
      • Immediate and Appropriate Corrective Action
      • Other Preventive and Corrective Measures
      • Harassment by Non-Employees
      • Small Workplaces
      • Employee’s Duty to Exercise Reasonable Care
    • Drug Testing
      • Federal Drug Free Workplace Requirements
      • State Drug Free Workplace Program (Workers’ Compensation)
      • Federally Mandated Drug Testing
      • Governmental Employee Drug Testing - The Constitutional Issues
    • Fair Labor Standards Act (FLSA)
      • Application of the FLSA
        • Non-Covered Workers
          • Independent Contractors
          • Elected Officials and Their Personal Staff
          • Volunteers
          • Prisoners
        • Exempt Employees
          • Executive, Administrative and Professional Exemptions
            • The Salary Basis Requirement
            • The Primary Duty Requirement
            • Executive Employee Exemption
            • Administrative Employee Exemption
            • Professional Employee Exemption
            • Computer Employee Exemption
            • Highly Compensated Worker Exemption
          • Seasonal Recreational Employees
          • Public Safety Employees
      • Wages and Overtime
        • Minimum Wage Provisions
        • Overtime Provisions
          • Calculating Overtime Pay
            • Hourly Rate Employees
            • Day Rates and Job Rates
            • Employees Paid on a Salary Basis
            • Employees Working at Two or More Rates
            • Multiple Jobs/Dual Employment
            • Occasional or Sporadic Employment
            • On-Call Pay
          • Fixed Salary for Fluctuating Hours
          • Determination of Applicable Workweek or Work Period
          • Overtime Pay May Not Be Waived
      • Public Safety Employees-7(k) Exemption
        • Fire Protection Activities
        • Law Enforcement Personnel
        • Fire Protection and Law Enforcement
        • Trainees
        • Emergency Medical Service Employees
        • Tours of Duty
        • Sleep Time under § 7(k)
        • Outside Employment
        • Interrelationship with Other Exemptions
      • Hospital and Nursing Home Employees
      • Compensable Hours
        • Sleep Time
        • On Call Time
        • Waiting Time
        • Show-up, Call-in, Roll Call or Reporting Time
        • Stand-By Time
        • Meal Periods
        • Rest Periods or Breaks
        • Training Time
        • Travel Time
        • De Minimis Time
      • Compensatory Time
        • Accrual of Comp Time
        • Use of Comp Time
        • Payment for Accrued Comp Time
        • Non-FLSA Comp Time
      • Substitution
      • Child Labor Provisions
      • Records to be Kept by Employers
      • Enforcement and Penalties
      • Definitions
    • Family and Medical Leave Act (FMLA)
      • Coverage under the FMLA
      • Qualifying Reasons for FMLA Leave
        • Leave for Birth, Adoption and Foster Care
        • Leave for Serious Health Condition
        • Leave for Treatment of Substance Abuse
        • Military-related Leave
          • Leave for Qualifying Exigency
          • Military Caregiver Leave
      • Amount and Timing of Leave under the FMLA
        • Intermittent Leave and Reduced Leave Schedules
      • Calculating FMLA Leave
      • Required Notices and Designation of Leave
        • Employer Notice Requirements
          • General Notice
          • Eligibility Notice
          • Rights and Responsibilities Notice
          • Designation Notice
        • Employee Notice Requirements
      • Certifications and Reports
        • Medical Certifications
        • Authentication and Clarification
        • Second and Third Opinions
        • Recertification
        • Annual Medical Certification
        • Military-related Certifications
      • Reports of Status and Intent to Return to Work
      • Employee Rights During and After Leave
      • Protections for Employees Who Assert FMLA Rights
      • Special Rules for Schools
      • Recordkeeping
      • Interaction with Tennessee's Parental Leave Act
    • Public Employee Political Activity
    • Personnel Policies
      • Required Personnel Policies
        • Leave Policies
        • Wage and Hour Policies
        • Non-discrimination and Sexual Harassment Policies
        • Drug and Alcohol Testing Policies
      • Adoption of Required Policies
        • Adoption of Required Policies by County Officials
        • Adoption of Required Policies by County Mayor/County Legislative Body
        • Attorney Review
        • Approval and Filing of the Policies
        • Amendment of Policies
        • Policy Preparation Tips and Suggestions
      • Statutory Responsibilities
        • Distribution of Required Information and Other Duties
        • Recordkeeping Requirements
        • Enforcement Provisions
      • Sample Personnel Policies
        • Sample Leave Policies
          • Sample Policy - Holidays
          • Sample Policy - Sick Leave
          • Sample Policy - Vacation/Annual Leave
          • Sample Policy - Personal Leave
          • Sample Policy - Pregnancy Leave
          • Sample Policy - Family and Medical Leave
          • Sample Policy - Bereavement/Funeral Leave
          • Sample Policy - Voting Leave
          • Sample Policy - Jury and Court Duty
          • Sample Policy - In Line of Duty Injury Leave (for counties covered by Workers’ Compensation)
          • Sample Policy - In Line of Duty Injury Leave (for counties not covered by Workers’ Compensation)
          • Sample Policy - Administrative Leave with Pay
          • Sample Policy - Administrative Leave without Pay
          • Sample Policy - Military Leave
        • Sample Wage and Hour Policies
          • Sample Policy - Workweek
          • Sample Policy - Overtime
          • Sample Policy - Compensatory Time
          • Sample Policy - Time Records
        • Sample Non-Discrimination and Harassment Policies
          • Sample Policy - Equal Employment Opportunity
          • Sample Policy - Hiring Practices
          • Sample Policy - Discrimination/Harassment Complaint Procedure
          • Sample Policy - Religious Accommodation
          • Sample Policy - Disability Accommodation
          • Sample Policy - Sexual Harassment
        • Sample Drug-Free Workplace and Drug Testing Policies
        • Sample Forms and Acknowledgments
    • Employee Leave
      • Holidays
      • Vacation/Annual Leave
      • Sick Leave
      • Bereavement/Funeral Leave
      • Voting Leave
      • Jury and Court Duty
      • Pregnancy Leave and other Parental Leave
      • Administrative Leave with Pay
      • Administrative Leave without Pay
      • In Line of Duty Injury Leave
      • Leave for Arrested Employees
      • Military Leave
        • Federal Law-USERRA
        • State Law
    • Workers' Compensation
    • Retirement
    • Miscellaneous Personnel Issues
      • Fingerprinting and Background Checks
      • Immigration and Form I-9
      • Residency Requirements
      • Nepotism
      • Personnel Files
      • Compensation Plans
      • Breaks
      • Smoking in the Workplace
      • Monitoring of Electronic Mail
      • Insurance
      • Expense Accounts
      • Firearms in the Workplace
      • Automobiles
      • Fringe Benefits
      • Wage Assignments and Garnishments
      • Whistleblower Statute
      • Part-Time Employees
      • COBRA
      • Termination Pay
      • Unemployment Compensation
      • Providing Employee Information to Prospective Employers
      • FIT, FICA Withholding, and Miscellaneous Reporting Matters
      • Commercial Driver Licenses
  • Public Safety
    • Law Enforcement
      • Additional Statutory Duties
        • Courtroom Security Committee
        • Disposal of Physical Evidence
        • Disposal of Unlawful Telecommunications Devices
        • Disposal of Alcoholic Beverages
        • Disposition of Confiscated Weapons
        • Disposition of Conveyance Used in Robbery or Felony Theft
        • Disposition of Controlled Substances and Related Property
        • Disposition of Vehicles
        • Enforcement of Ammunition Tax Laws
        • Enforcement of Hunting Laws
        • Enforcement of Wildlife Laws
        • Execution of Class 3 Weapons Purchase Documents
        • Handgun Carry Permit Application Checks
        • Intoxicating Liquors
        • Investigation of Child Abuse
        • Investigation of Drug Trademark Counterfeiting Cases
        • Investigation of Osteopathic Physicians
        • Notification to Next of Kin - Serious Accidents
        • Prevention of Forest Fires
        • Quarantine of Property Where Meth Was Manufactured
        • Registration of Sexual Offenders and Violent Sexual Offenders
        • Reports to the Tennessee Bureau of Investigation
        • Reporting of Stolen and Recovered Motor Vehicles
        • Summoning Jurors
        • Transportation of Persons with a Mental Illness
        • Transportation of Juveniles
      • Ex Officio Duties
      • Statutory Powers
        • Assignment of Officers to Judicial District Drug Task Force
        • Authority to Authorize Deputies to Carry Handguns
        • Disposal of Property
        • Disposition of Stolen Property in Possession of Pawnbroker
        • Exchange of Officers With Other Law Enforcement Agencies
        • Inspection of Gun Dealer’s Records
        • Inspection of Pawnbroker’s Records
        • Investigations of Adult-Oriented Establishments
        • Motor Vehicles
        • Regulation of Private Security Guards
        • Seizure of Conveyance Used in Robbery or Felony Theft
        • Seizure of Controlled Substances and Related Property
          • Notice of Seizure
          • Forfeiture Warrant
        • Seizure of Vehicle
        • Shooting Ranges
        • Special Deputies
      • Service of Civil Process
        • Definitions for Civil Process
        • Sheriff’s Duty to Serve Civil Process
        • How a Dispute Becomes a Lawsuit: The Complaint and Summons
        • Return of Service
        • Avoiding Difficulties, Dilemmas, and Disasters
          • Keep It Simple
          • Levy On Disputed Property
          • Warrantless Searches
          • Never on Sunday
          • No Shopping Allowed
          • Service of Process by an Employee of a Party Is Prohibited
          • Witnesses and Parties
          • Serving a Company
        • Service of High-Risk Process
          • Child Custody Transfer Orders
          • Writs of Restitution
        • Orders of Protection
          • Definitions for Orders of Protection
          • Legislative Intent
          • Parties Who May Petition for an Order of Protection
          • Venue: Where the Petition May Be Filed
          • Ex Parte Protective Orders and Standard Orders of Protection
          • Serving the Order
          • TCIC and NCIC
          • Scope, Duration, and Enforceability of Protective Orders
          • The Duty to Arrest a Respondent Who Violates an Order of Protection
          • Ex Parte Orders and “Actual Knowledge”
          • Domestic Violence Victim Notification
          • The Public Duty Doctrine
        • Sheriff’s Fees for Service of Process
        • Tennessee Code Quick Reference for Service of Civil Process
      • Sheriff's Fees
        • Specific Fees Authorized
        • Fees on Collection of Costs
        • Judgments Paid after Execution Issued
        • Other Authorized Fees
        • Jailers' Fees
    • Jail Administration
      • Jail Management
        • Duty to Build and Maintain Jail
        • Litigation Tax for Jail and Workhouse Construction
        • Location of Jail
        • Jail Specifications
        • Replacement of Jail
        • Appointment of Jailer
          • Jailer Qualifications and Training Requirements
          • Certain Persons Disqualified as Bondsmen
        • Jail Policies and Procedures
      • Persons Confined to Jail
        • Emergency Detention of a Person with a Mental Illness or Serious Emotional Disturbance
        • Convicts En Route to the Penitentiary
        • Delayed Commitment to the Department of Correction
        • Removal to the State Penitentiary
        • Federal Prisoners
        • Detention of Juveniles
          • Juvenile Detention Facilities
        • Commitment of Defendant to Jail
        • Place of Confinement - Felony Offenders
          • Report by Sheriff to Department of Correction
      • Filing of Mittimus
      • Booking
        • Fingerprinting
        • Telephone Call
      • Intake
        • Inventory Searches
        • Pat Down Searches
        • Strip Searches (Visual Body Cavity Search)
          • Misdemeanor Arrestees
          • Felony Arrestees
        • Body Cavity Searches
          • Clothing Exchange
      • Authority to Take Bail--Appeal
      • Collection of Biological Specimens for DNA Analysis
      • Classification of Inmates
      • Segregation of Sexes
      • Supervision of Inmates
        • Monitoring of Inmates by Guards of the Opposite Sex
        • Cell Searches
      • Support of Inmates
        • Food and Bedding
        • Cleanliness
        • Medical Care of Inmates
          • Medical Screening
          • HIV Testing of Persons Convicted of Sexual Offenses-Release of Test Results
          • Medical Segregation
          • Information to At-Risk Employees Regarding Infectious Diseases
            • Protection Against Blood Borne Pathogens
          • Physical Examination
          • Sick Call
          • Medications
          • Medical Records
          • First Aid Training
          • County Liability for Inmate Medical Care
          • Inmate Copay
          • Reimbursement for State Inmate Medical Care
        • Psychiatric Care of Inmates
        • Dental Care of Inmates
        • Charging Inmates for Issued Items
        • Inmate Marriages
      • Inmate Commissary
        • Inmate Funds Accounting/Blind Vendors
        • Applicability of the Blind Vendors Program
      • Jail Security Operations
      • Safety of Inmates
        • Employment of Guard
        • Sufficient Jails
          • Guard for Removal of Prisoner
          • Jail Crowding
        • Fire Safety
      • Inmate Labor
        • Pretrial Detainees
        • Convicted Prisoners
          • Road Work
          • Jail Maintenance Work
        • Jail or Workhouse Sentences of less than one year
        • Sentence Reduction Credits
        • Good Time Credit
          • Disciplinary Review Board
        • Punishment for Refusing to Work
        • Other Work Permitted for Inmates
        • Inmate Labor for Private Purposes Prohibited
          • Penalties for Violating Inmate Labor for Private Purposes
      • Inmate Discipline
        • Corporal Punishment and Use of Force
      • Correspondence and Visitors
        • Mail
        • Legal Mail
          • Correspondence From Legal Organizations
          • Correspondence From County Clerks
          • Correspondence From State and Federal Courts
          • Correspondence From Attorneys
          • Outgoing Legal Mail
        • Visitation
          • Regulation of Inmate Visitation
          • Monitoring Inmate Conversations
          • Regulation of Visitors
      • Telephone Use
        • Monitoring Inmate Telephone Conversations
      • Inmate Programs
      • Religious Land Use and Institutionalized Persons Act (RLUIPA)
      • Prisoner Rape Elimination Act
        • Victim Notification
      • Sexual Contact with Inmates
      • Access to Inmates by Alcohol and Drug Treatment Organizations
      • Access to the Courts and Attorneys
        • Access to the Courts
        • Access to Counsel
          • Telephone Calls to Attorneys
          • Monitoring Telephone Calls to Attorneys
      • Prison Litigation Reform Act
      • Inmate Exercise
      • Travel Restrictions
      • Furloughs
      • Jail Fees
      • County Jail Inspectors
      • Tennessee Corrections Institute
        • Board of Control - TN Corrections Institute
        • Tennessee Minimum Standards for Local Correctional Facilities
        • Standards Compliance-Tennessee Corrections Institute
    • Workhouses
      • Board of Workhouse Commissioners
      • Operation of Workhouse Under Control of County Mayor
      • Operation of Workhouse Under Control of Sheriff
      • Workhouse Superintendent
      • Sentence to County Workhouse
      • Labor Prescribed for Workhouse Prisoners
        • Convicted Prisoners-Workhouse
          • Road Work-Workhouse
          • Jail Maintenance Work-Workhouse
          • Litter Grant Program
          • Work Contracts with Other Counties
          • Contracts with Department of Transportation
        • Sentence Reduction Credits-Workhouse
        • Good Time Credit-Workhouse
          • Disciplinary Review Board-Workhouse
        • Punishment for Refusing to Work-Workhouse
        • Other Work Permitted-Workhouse
        • Inmate Labor for Private Purposes Prohibited-Workhouse
      • Work Release
        • Misdemeanor Prisoners
        • Felony Prisoners
        • DUI Offenders
          • DUI Convicts Performing Litter Removal
        • Wages or Salary of Employed Prisoners - Cost for Boarding
        • Alternative Work Release Procedures
        • Employment of Prisoners in Another County
        • Grounds for Refusal to Release Prisoner
        • Contracts with Other Governmental Agencies
      • Work Release Programs by Counties
        • Guidelines for Work Release Programs
      • Transfer to Department of Correction
      • Care of Workhouse Prisoners
        • Medical Care of Workhouse Prisoners
        • Charging Inmates for Issued Items-Workhouse
      • Jail Fees -Workhouses
      • Travel Restrictions-Workhouse
    • Fire Safety
    • Emergency Management (Civil Defense)
    • Emergency Communications Districts
    • Ambulance and Emergency Medical Services
    • Drug Law Enforcement and Drug Abuse Prevention
  • Purchasing
    • Legal Framework for Purchasing
      • County Purchasing vs. Private Sector Purchasing
      • Centralized Purchasing in Counties
        • County Purchasing Law of 1957
          • Purchasing Agent
          • County Purchasing Commission
          • Rules and Regulations
          • Competitive Bidding under the 1957 Law
          • Checks and Balances under the 1957 Law
          • Additional Statutory Provisions
          • Conflict of Interest under the 1957 Law
        • County Financial Management System of 1981
          • Department of Finance
            • Financial Management Committee
            • Director of Finance
          • Purchasing System
          • Competitive Bidding under the 1981 Law
          • Checks and Balances under the 1981 Law
          • Conflict of Interest under the 1981 Law
          • Penalties for Violation of the Act
        • Centralized Purchasing by Private Act
      • Non-centralized Purchasing
        • County Purchasing Law of 1983
      • County Uniform Highway Law
      • Purchasing in County Education Departments
      • Dollar Threshold Requirements
    • Purchasing Principles and Techniques
      • Principles of Public Purchasing
      • What is Procurement in the Public Sector?
      • Request for Qualifications (RFQ)
      • The Role of the Purchasing Department
    • Procurement Process
      • The Purchasing Cycle
      • The Requisitioning Process
      • The Purchase Order
      • The Receiving Report
      • Procurement's Relation to Other Financial Functions
      • Procurement's Relation to Other Departments
    • Purchasing Specifications and Standards
      • Types of Purchasing Specifications
      • Purchasing Specification Development
      • Organization of the ITB/IFB/RFP (Specification)
    • Legal Authority for Specific Purchasing Issues
      • Emergency Purchases
      • Sole Source Purchases
      • Cooperative Purchasing
        • Forms of Cooperative Purchasing
        • Legal Authority for Cooperative Purchasing
      • Procurement Cards
      • Purchasing-Records Management
      • Disposition of Surplus Property
        • Disposition of Surplus Property in the Education Department
        • Disposition of Surplus Property in the Highway Department
      • Purchasing at Public Auctions
      • Transfer of Assets for Fire Protection
      • Purchase of Insurance
      • Electronic Procurement
      • Highways and Roads "Buy America" Act
      • Life Cycle Cost and Procurement Act
      • Purchasing from Disabled Persons
      • Construction Projects
        • Bonds on Construction Projects
      • Professional Services Contracts
        • Construction Management Services
      • Purchase of Used or Secondhand Goods
      • Contracts for Purchase of Natural Gas, Propane Gas or Electric Power
      • Public Contracts for Social Services
      • Solid Waste Authorities Competitively Bidding Contracts
      • Purchases from State Industries
      • Purchase of Confiscated Vehicles and Surplus State Property
      • Reverse Auctions
      • Fuel Purchase
      • Addenda to Bid Documents
      • Blind Vendors Program
      • Iran Divestment Act
    • Trends in County Purchasing
    • Professional Purchasing Organizations and Publications
  • Records Management
    • Reasons for Records Management
    • Legal Issues
      • Laws that Require Records to Be Kept
      • Laws that Govern How You Manage Your Records
      • Open Records Requirement
    • County Public Records Commission
      • Creation and Membership
      • Organization and Compensation
      • Jurisdiction and Authority of the Public Records Commission
      • Miscellaneous Authority
      • Funding
      • Establishing a Public Records Commission
      • The Advantages of a Public Records Commission
    • Public Access to Records
      • The Freedom of Information Act (FOIA)
      • Tennessee Public Records Statutes
        • Who Has Access?
        • How Should Access Be Provided?
          • Limiting Risks
          • Providing Copies of Public Records
          • Charging for Copies
          • Records with Commercial Value
        • Special Issues in Providing Access to Court Records
          • Expunging Court Records
        • Providing Access to Records in Non-Paper Formats
          • Providing Access to Electronic or Computerized Records
          • Remote Access to Computerized Records
        • Denial of Access to Public Records—Liability
        • To What Records Is the Public Entitled Access?
          • Confidential Records
          • Maintenance of Confidentiality
      • Special Considerations and Specific Types of Confidential Records
        • Personally Identifying Information
        • Motor Vehicle Registration Records
        • Vital Records
        • Law Enforcement Personnel Records
        • Computerized Data Breaches
        • Domestic Violence Prevention and Protection Documents
        • County Hospital and Health Department Records and Ambulance Records
        • HIPAA
        • Credit Card Numbers and Credit Reports
    • Student Records
      • The Family Educational Rights and Privacy Act
        • Model Notification of Rights under FERPA for Elementary and Secondary Schools
        • Model Notice for Directory Information
      • Educational Records of Disabled Students
      • Tennessee Statutes Affecting Education Records
    • Basic Records Management
      • Evaluate
        • Inventory
        • Filing Systems
        • Filing Equipment
      • Records Disposition Authorizations (RDAs)
      • Develop Written Policies and Procedures
      • Continuing Maintenance
    • Disposal of Records
      • Working Papers
      • Temporary Records
      • Permanent Records
      • Methods of Destruction
      • Special Considerations
        • Financial Records and Audits
        • Exhibits and Evidence in Court Cases
        • Other Miscellaneous Special Considerations
    • Alternative Storage Formats
      • Alternative Formats and Temporary Records
      • Microfilm
        • State Laws Regarding the Photographic Preservation of Records
        • Technical Guidelines
      • Electronic Records
        • Creating Records in an Electronic Format
        • Electronic Conversion of Paper Records
        • Why Electronic Formats Are Not Well Suited for Permanent Records
      • Other Issues Relative to Electronic Records
        • Records Management and E-Mail
        • Electronic Signatures and Transactions
        • Geographic Information Systems Records
        • Identity Theft and Unauthorized Access to Electronic Records
    • Proper Storage Conditions
      • Records Centers
      • Establishing Archives
    • Disaster Preparedness
      • Contingency Plans
      • Vital Records Protection
    • Retention Schedules
      • Current Retention Schedules
        • Accounting, Purchasing and Other Miscellaneous Records
        • Animal Control Records Retention Schedule
        • Assessor of Property Records
        • Circuit and Criminal Court Records Retention Schedule
        • Clerk and Master Records Retention Schedule
        • County Clerk Records Retention Schedule
        • County Election Commission Records Retention Schedule
        • County Mayor Records
        • Department of Education Records Retention Schedule
        • Employment Records Retention Schedule
        • Fire Department Records Retention Schedule
        • General Sessions Court Records Retention Schedule
        • Highway Department Records
        • Juvenile Court Records Retention Schedule
        • Planning and Zoning Records Retention Schedule
        • Register of Deeds Records
        • Sheriff's Records Retention Schedule
        • Solid Waste Departments and Landfill Records Retention Schedule
        • Trustee's Records
      • Appendix A: Statutory Provisions Governing County Public Records and the County Public Records Commission
      • Appendix B: Tennessee Archives Management Advisory
      • Appendix C: Sample Resolution to Establish the Membership of the County Public Records Commission
      • Appendix D: Sample Resolution to Establish a County Archives
      • Appendix E: Sources of Additional Information
      • Appendix F: Records Inventory Worksheet
      • Appendix G: Records Disposition Authorization for County Government Records
      • Appendix H: Additional Disaster Recovery Resources
  • Revenue
    • Alcohol and Tobacco Taxes
      • Alcoholic Beverage Tax
      • Mixed Drink Tax (Liquor-by-the-Drink Tax)
      • Beer Tax (Barrels Tax)
      • Wholesale Beer Tax
      • Beer Permit Privilege Tax
      • Tobacco Tax
    • Business Taxes
      • Business Tax
      • Excise Tax Applied to Financial Institutions
    • Development Taxes and Infrastructure Funding
    • Fees of County Officers
      • Accounting for Fees
    • In Lieu of Tax Payments
      • TVA In Lieu of Tax Payments
      • Municipal Electric and Gas System Tax Equivalent Payments
    • Local Option Transit Surcharges
    • Motor Vehicle Taxes and Fees
      • Motor Vehicle Title and Registration Taxes
      • Mobile Home Registration Fee
      • County Motor Vehicle Privilege Tax (Wheel Tax)
    • Other Taxes
      • Hall Income Tax
      • Hotel/Motel Tax
      • State Litigation Tax
      • County Litigation Taxes
      • Marriage License Taxes
    • Petroleum Products Taxes
      • Gasoline Tax
      • Diesel Tax
      • Special Privilege Tax on Petroleum Products
      • Liquefied Gas Tax
      • Compressed Natural Gas Tax
      • Highway User Fuel Tax
    • Property Taxes
      • Property Classification
        • Real Property
          • Public Utility and Common Carrier Property
        • Tangible Personal Property
        • Pollution Control
      • Assessment
        • County Assessor
        • Records and Notice of Assessment
        • Assessing Improvements
        • Assessing Mobile Homes
        • Assessment of Leasehold
        • Mineral Interests
        • Greenbelt
          • Classification of Agricultural Land
          • Classification of Forest Land
          • Classification of Open Space
          • Present Use Valuation
          • Rollback Taxes
        • Present Use Valuation for Certain Residential Property
        • Tangible Personal Property/Assessor
          • Leased Personal Property
          • Pilot Program for Assessing Leased Tangible Personal Property
        • Correction of Erroneous Assessments
        • Back Assessment or Reassessment
        • State Division of Property Assessments
        • Reappraisal
      • Appealing an Assessment
        • County Board of Equalization
          • Oath of Office
          • Officers and Compensation
          • Sessions
          • Duties and Powers
          • Assessor of Property—Assistance and Recommendations to the Board
          • Complaints to the County Board of Equalization
          • Hearing Officers
          • Disposition of Complaints
          • Time for Completion of Board Action and Certificate of Completion
          • Final Action and Notice to Taxpayer
          • Appeal to the State Board of Equalization
          • Record of Board's Action and Report to State Board
          • Remand of Complaints to the County Board of Equalization
        • State Board of Equalization
          • Appeal to the State Board of Equalization
          • Assistance of Agents
          • Assessment Appeals Commission
          • Hearing Examiners
          • Collection of Evidence and Information
          • Equalization Action by the State Board of Equalization
          • Changes of Individual Classification or Assessment
          • Certification of Board Action
          • Record of Board Actions
          • Finality of Board Action—Collection of Taxes
          • Penalties and Interest
          • Refund of Property Taxes after Final Action
          • Judicial Review
      • Exemptions and Tax Relief
        • Exemptions
          • Real Property Transferred between Exempt and Nonexempt Persons
          • Trust Estates
          • Government Property
          • Public Ways
          • Government Bonds and Notes
          • Housing Authorities
          • Low Cost Housing for Elderly Persons
          • Property Used to Recycle Waste Products
          • Private Act Hospital Authorities
          • Charter or Contract Exemptions
          • Religious, Charitable, Scientific, Educational Institutions
            • Application for Exemption
            • Deadlines for Filing Application
            • Administrative and Judicial Review
            • Revocation of Exemption
            • Charitable Institution Defined
          • Property of Certain Educational Institutions
          • Cemeteries and Monuments
          • Personal Bank Accounts and Other Personal Property
          • Growing Crops
          • Property in Transit
          • Historic Properties
          • Airport Runways and Aprons
          • Property Held in Foreign Trade Zone
          • Property Owned by a Charitable Organization for Low-Income Housing
          • Historic Properties Owned by Charitable Institutions
          • Nonprofit Community and Performing Arts Organizations
          • Economic Development
          • Family Wellness Centers
          • Museums
          • Educational Museums
          • Leased Tangible Personal Property
        • In Lieu of Tax or Tax Equivalent Payments
        • Tax Relief
          • Administrative Provisions
          • Elderly Low-Income Homeowners
          • Disabled Homeowners
          • Disabled Veterans
          • Additional Tax Relief
          • Property Tax Freeze Act
        • Real Property Tax Deferral
          • Chapter 831 Deferral
          • Chapter 659 Deferral
      • The Tax Levy
        • Certified Tax Rate
          • Levy in Excess of the Certified Rate
          • Special School Districts
      • Collection of Property Taxes
        • Timetable of Significant Dates and Activities in the Assessment and Collection of Ad Valorem Real Property Taxes*
        • Tax Roll
        • Tax Due Date
        • Payment of Taxes
        • Trustee's Commission
        • Receipts
        • Early Payment and Discounts for Early Payment
        • Delinquency Date
        • Penalty and Interest
        • Settlement of Taxes
        • Refunds of Tax Payments
      • Collection of Delinquent Real Property Taxes
        • Delinquent Tax Deputies and Delinquent Tax List
        • Publication of the Delinquent Tax List
        • Delinquent Tax Attorney
        • Tax Lien
        • Notice Requirements
        • Delivery of Delinquent Tax List to Attorney and Acceptance of Delinquent Taxes
        • Municipal Taxes Collected as Part of Tax Suit
        • Certificate for Timber Cutting
        • Delinquent Tax Suit
        • Notice of Tax Suit
        • Annual List of Property in Tax Suits
        • Fees and Additional Expenses of the Tax Suit
        • Receivership
        • Report Under Reference
        • The Tax Sale
        • Tax Sale Ledger
        • Confirmation of Sale and Tax Deed
        • Setting Aside a Tax Sale
        • Redemption
        • Disposition of Property Purchased by County at Tax Sale
        • Escheat of Funds
        • Statute of Limitations
        • Miscellaneous Matters
      • Collection of Delinquent Personal Property Taxes
        • Methods of Collection
        • Transfer of Business Liability
        • Security Interest Sales
    • Sales and Use Taxes
      • State Sales and Use Tax
      • Streamlining Sales Tax
      • Local Option Sales Tax
    • Severance Taxes
      • Coal Severance Tax
      • Oil and Gas Severance Tax
      • County Mineral Severance Tax (General Law)
      • County Mineral Severance Tax (Private Act)
  • Structure of County Government
    • Forms of County Government
      • County Government under the Tennessee Constitution
        • Article VII, Section 1: Elected Officials and Governmental Form
        • Article VII, Section 2: Vacancies In County Offices
        • Article XI, Section 9: Limitation on Power Over Local Affairs
        • Miscellaneous Tennessee Constitutional Provisions Affecting County Government
      • Traditional Structure
      • County Charters
      • County Consolidation Committee
      • City-County Consolidation
        • Metropolitan Government Charters
        • Unification Government Charters
      • Private Acts
      • Intergovernmental Agreements
        • Interlocal Agreements
        • Mutual Assistance and Mutual Aid Agreements
    • County Statutory Offices and Positions
      • County Attorney
      • County Medical Examiner
      • County Medical Investigator
      • County Coroner
      • Constable
      • Delinquent Tax Attorney
      • County Surveyor
      • County Fire Marshal
    • Boards, Commissions, and Committees
      • Authorities and Corporations
        • Airport Authority Board of Commissioners
        • Industrial Development Corporation Board of Directors
        • Emergency Communications District Board of Directors
        • Public Building Authority Board of Directors
        • Transit Authority Board
      • County Government Administration
        • Adult-Oriented Establishment Board
        • Commission for the Poor
        • County Agricultural Extension Committee
        • County Airport Board
        • County Board of Health
        • County Monument (Veterans Memorial) Commission
      • County Library Board
      • Financial and Tax Administration
        • Audit Committee
        • Auditor Employment Committee
        • Committee for Resale of Land
        • County Finance Committee
        • County Insurance Committee
        • County Revenue Commissioners
      • Law Enforcement and Corrections
        • Community Corrections Advisory Board
        • County Bounty Committee
        • County Sheriff's Civil Service Board
      • Parks, Recreation and Conservation
        • Parks and Recreation Board
        • County Conservation Board
      • Planning, Zoning and Development
        • Airport Zoning Board of Appeals
        • Historic Zoning Commission
      • Utilities
        • County Board of Public Utilities
        • Utility District Board of Commissioners
        • Ethics Policies for Utilities
    • Courts
      • Trial Courts
        • Jurisdiction of Circuit Court
        • Jurisdiction of Chancery Court
        • Concurrent Jurisdiction of Circuit and Chancery Courts.
        • Jurisdiction of Criminal Courts
      • General Sessions and Other Inferior Courts
        • General Sessions Court
        • Jurisdiction of General Sessions Court
        • Juvenile Courts
        • General Sessions Court and Interchange
        • Probate Court
        • Special Courts
      • Judicial Commissioner

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University of Tennessee County Technical Assistance Service (CTAS)
226 Anne Dallas Dudley Boulevard, Suite 400
Nashville, Tennessee 37219

Phone: 615.532.3555
Fax: 615.532.3699
www.ctas.tennessee.edu



We Serve Business and Government to Improve the Lives of Tennesseans.

IPS AGENCIES

  • Center for Industrial Services (CIS)
  • County Technical Assistance Service (CTAS)
  • Law Enforcement Innovation Center (LEIC)
  • Municipal Technical Assistance Service (MTAS)
  • Naifeh Center for Effective Leadership (NCEL)
  • Tennessee Language Center (TLC)

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