2021 Tennessee Code
Title 5 - Counties
Chapter 8 - Receipt and Management of Funds

Part 1 - General Provisions

§ 5-8-101. Sources of County Revenue — Gifts and Donations - Code 1858, § 482; Shan., § 644; mod. Code 1932,...

§ 5-8-103. Exempt or Taxable Property, Privileges - The property and privileges that are taxable or exempt from...

§ 5-8-104. Fines Applied to County Use - Fines, amercements, forfeitures, and recoveries in prosecutions for offenses below...

§ 5-8-105. Fines Adjudged by General Sessions Judges - Fines and forfeitures arising in pursuance of the judgment of...

§ 5-8-106. Revenue Docket - A book, to be called the revenue docket, shall be...

§ 5-8-108. Authority to Seek and Use Public Funds - Counties of this state, acting through their appropriate governing bodies,...

Part 2 - Bank Accounts

§ 5-8-202. Contracts — Execution and Effect - The finance committee, to carry out the will of the...

§ 5-8-203. Contracts — Notice to Trustee - When the contract has been signed on the part of...

§ 5-8-204. Deposit of Funds by Trustee - Upon the receipt of the notice and order specified in...

§ 5-8-205. Liability of Trustee - From the date of the deposit, which shall be evidenced...

§ 5-8-206. Monthly Statements - Before the fifteenth of each month, each of the contracting...

Part 3 - Investment in Bonds or Notes -

Part 4 - Unclaimed Funds

§ 5-8-401. Disposition - The county mayor is required, in making settlements with clerks,...

§ 5-8-402. Records and Reports - Code 1858, §§ 522, 523 (deriv. Acts 1845-1846, ch. 32,...

§ 5-8-403. Payment to Claimant - The person to whom any money paid into the county...

§ 5-8-404. Unclaimed Funds From Appellate Courts - This part shall apply to clerks of the appeals and...

Part 5 - Accounting System and Reports

§ 5-8-501. Standard Accounting System - The comptroller of the treasury, with the approval of the...

§ 5-8-502. Compliance With Accounting Standards - All county officials and agencies receiving and disbursing the revenues...

§ 5-8-503. Noncompliance — Additional Audit Costs - If any county official or agency receiving and disbursing the...

§ 5-8-505. Financial Reports — Applicability and Contents - All appointive or elective county public officials, official county boards,...