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Home » US Law » 2021 Tennessee Code » Title 8 - Public Officers and Employees » Chapter 22 - Accounting for Fees

§ 8-22-101. Clerks and County Officers Made Salaried Officers

The clerks and masters of the chancery courts, the county clerks and clerks of the probate, criminal, circuit and special courts, county trustees, registers of deeds, general sessions court clerks, juvenile court clerks, and sheriffs shall be deprived of all their fees, commissions, emoluments and perquisites that shall accrue, or be received by virtue of […]

§ 8-22-102. Bond to Pay Over Fees

In the official bonds executed by the officers enumerated in § 8-22-101, there shall be included a condition that the officer shall collect and duly so account to the county trustee for the fees, commissions, emoluments, perquisites, and compensation that such officer shall receive or by due diligence ought to have received by virtue of […]

§ 8-22-103. Excess Fees Are Property of County

All the excess fees, commissions, emoluments and perquisites, no matter whether such sums arise from fees, commissions, emoluments or perquisites by order or by direction of court, that are or may be directly or indirectly collected by virtue of their offices by the clerks of the circuit, criminal and special courts, and by the clerks […]

§ 8-22-104. Accounting for and Payment of Fees

Except as otherwise provided in §§ 8-24-103, 8-24-108 and subsection (b), each of the officers enumerated in § 8-22-101 shall keep a complete account of every fee of every nature, commission or charge collected by such officer, except compensation for special services as trustee or receiver, and shall file an itemized statement thereof monthly, under […]

§ 8-22-105. Liability for Failure to Collect or Account

Any officer enumerated in § 8-22-101, who evades the letter or the spirit of Chapters 2 1 and 22 of this title by failing to charge or collect from the one liable therefor, every fee, commission, perquisite, emolument, or compensation that the county may be entitled to, and which, by the exercise of reasonable diligence […]

§ 8-22-106. False Statements — Felony

Any officer enumerated in § 8-22-101 who evades the letter or the spirit of Chapters 2 1 and 22 of this title by making or by conspiring with anyone, in any manner, to make a false or incorrect exhibit of receipts, statement of expenses, or statements as to any fact required to be stated by […]

§ 8-22-107. Items Paid for by County — Special Provisions for Certain Counties

All necessary books, stationery, office equipment, stamps, and supplies of all kinds used in the conduct of the various offices shall be furnished and paid for by the county, including premiums on official bonds executed by the officers named in § 8-22-101. Notwithstanding subsection (a), in counties with a population of six hundred thousand (600,000) […]

§ 8-22-108. Payment of Expenses Out of Fees — Exceptions — Settlement

At the end of each month, each officer enumerated in § 8-22-101 shall pay, out of the fees, commissions, or emoluments collected by the officer by virtue of the office, all the expenses of the office in the manner provided. The officer shall also pay the salaries of the deputies and assistants who may be […]

§ 8-22-109. Credit for Expenses Paid

Each officer shall be entitled to credit on the officer’s settlement with the county trustee for all moneys paid by the officer for salaries, including the officer’s own, and for the premiums on the officer’s official bonds, if the officer executed such bonds with a surety company as surety, and for other necessary office expenses, […]

§ 8-22-110. Expenses for Deputy Sheriffs and Jail

The sheriff of each county is authorized to include in the sheriff’s expense account, as part of the expenses of the office, the necessary cost of arresting criminals, of furnishing and operating the county jail, and maintaining the state and county prisoners therein, and all other necessary and legitimate expenses incurred in the proper and […]

§ 8-22-111. Appropriations for Salaries of Deputy Sheriffs

The county legislative body, however, has the power, by appropriation made according to law, to pay to deputy sheriffs appointed pursuant to §§ 8-20-103 and 8-20-108 [obsolete], the salary so fixed, direct from the county treasury, within the appropriation made by the county legislative body, irrespective of the legal fees earned by such deputies. In […]

§ 8-22-112. Report of Services Performed by Deputy Sheriffs

Any deputy sheriff appointed and serving under §§ 8-20-103 and 8-20-108 [obsolete] shall, before receiving monthly salary, submit a monthly report for the preceding calendar month showing the services performed, in which cost for such services have accrued and the court or agency from which the fees will be received. A copy of such report […]

§ 8-22-113. Fees Earned by Deputy Sheriffs

All of the fees received by the county trustee under §§ 8-22-111 — 8-22-113 shall be held in the general fund of the county and appropriately designated and held in a separate account so designated. At each regular meeting of the county legislative body, the trustee of the county shall report the amount of funds […]

§ 8-22-115. Audit of Books of Officers

The county legislative body may employ an auditor to audit the books, annually, of the officers named in § 8-22-101. The auditor, if employed, shall be employed by a committee of not less than three (3) appointed by the county legislative body of such county from the members of the county legislative body, which committee […]

§ 8-22-117. Tax Provisions Unaffected

Sections 8-22-101 — 8-22-113, 8-22-114 [repealed], 8-22-115, 8-22-116 [repealed], shall not affect the state tax on litigation, nor the state tax on any transfers affecting realty, nor any other state tax which is or may be collected by any one (1) of the officers enumerated in § 8-22-101 for the benefit of the county or […]

§ 8-22-118. Fees of State Offices Accruing to State

All fees, costs, emoluments, perquisites, and commissions appendant, or that may accrue from any source whatever, to the office of the secretary of state, the office of state treasurer, the office of commissioner of commerce and insurance, and the office of comptroller of the treasury, are declared to be the property of the state, and […]

§ 8-22-119. Salary as Full Compensation — Accounting for Fees

In consideration of the salary stipulated to be paid to any officer named in § 8-22-118, such official shall do and perform all official services, acts, and duties as are imposed upon the officer by law, including all official acts, services, or duties, ex officio or otherwise, and the salary stipulated is expressly declared a […]

§ 8-22-120. Record of Fees

Each such officer shall keep a true and perfect record of all the fees, costs, commissions, and emoluments by such officer collected, or that may be so due the state, and, when paid to the state treasurer, shall demand and receive proper vouchers therefor, to be kept as part of the record of the office.