County (General)
How many counties are in the state of TN?
95
Does TN have a state income tax?
No. TN is one of 9 states that do not have a state income tax.
Who is the Chief Financial Officer of the county?
County Mayor
4 years
Why do counties exist?
To provide programs and services as set forth by the state; to act as an extension of the state
The county legislative body has several important jobs related to the budget. The Board of County Commissioners sets the the county ____ ____ and annually adopts the county ____.
tax rate; budget
What's the name for the county legislative body?
Board of County Commissioners
What are some important boards and commissions in the county?
The County School Board (run by the Superintendent); the County Executive Committee (for each political party, elects a chairwoman, determines policy); County Election Commission (run by the Registrar)
How are the policies, procedures, taxes, and fees in the county determined?
All counties, procedures, taxes, and fees in the county are fixed by state law.
The Board of County Commissioners' most important job is the annual adoption of the county budget. All expenditures are allocated within the three major funds of county government. What are those three major funds?
general, school, and highway
Who is the chief law enforcement officer of the county?
County Sheriff
If county officials need help, what organization can they contact for assistance with the budget, interpretation of state statutes, and general administration of the county?
CTAS (County Technical Advisory Service)
How do all 95 counties in the state of TN operate?
All TN counties operate under a "long-ballot" system in which power is distributed among seven main officials.
The TN courts have ruled that there are only two types of taxes. What are those two types of taxes?
Property tax and privilege tax. If it's not a property tax, it's a privilege tax. Therefore, sales tax is a privilege tax.
Who is the county official who collects property taxes and other revenues, has custody of the county funds, and disburses funds as approved by the mayor?
County Trustee
Who is the county official who issues marriage licenses, registers motor vehicles, and collects all privilege taxes?
County Clerk
Can the county pass laws?
No! The county cannot adopt laws comparable to city ordinances. The county legislative body is empowered to act only within narrowly defined limits which are the same for each county and set by the state.
Correctly order the three sources of income for the county from largest to smallest.
1) State aid, 2) property taxes, 3) privilege taxes.
Who is the county official who appraises (determines the value) of all property except public utilities and transport systems?
County Assessor of Properties
Who is the county official who is the custodian of deeds, mortgages, and other legal papers?
County Register