Tennessee Code Annotated
Tenn. Code Ann. § 8-22-108 (2026)
Payment of expenses out of fees - Exceptions - Settlement
✓ current as of May 2026
- (a)
- (1)
- (A) 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 provided for the office for each month, and may pay to the officer the proportionate part of the officer's annual salary; but the excess of such fees, commissions, emoluments, etc., the officer shall retain to be accounted for to the county as directed.
- (B) However, if in any month the total amount of fees, commissions, emoluments, etc., collected by any such officer does not equal the total amount of such officer's salary, the salaries of the deputies and assistants allowed the officer, plus the other expenses of the office as provided, for the month, then the amount of such deficiency shall be allowed the officer out of any excess fees, etc., received or collected by the officer during any preceding or succeeding month or months of the terms for which the officer is elected or appointed.
- (2) However, upon beginning a new term of office, the county trustee, when funds are available, and upon approval and direction of the governing body of each county, shall advance monthly to such officers the necessary funds with which to begin a new term of office until excess fees collected are sufficient to repay to the county trustee any and all of the sums so advanced.
- (3) The excess fees, commissions, etc., paid over to the county trustee under §§ 8-22-101 - 8-22-113, [former] 8-22-114 [repealed], 8-22-115, [former] 8-22-116 [repealed], 8-22-117 shall be subject to the same law as applies to unclaimed funds paid into the county treasury under § 5-8-401.
- (4) When the several terms of office of the officers are ended, a final settlement will be had between the county and the officers, and any deficiency in the salaries of such officers for any year during their tenure will be paid to them out of such funds arising from the funds paid in by those officials.
- (1)
- (b) Notwithstanding subsection (a), in counties with a population of six hundred thousand (600,000) or more, according to the 1970 federal census or any subsequent census, all purchases enumerated in § 8-22-107 shall be made in accordance with § 8-22-107(b).
Acts 1921, ch. 101, § 16; Shan. Supp., § 6428a53; Code 1932, § 10742; Acts 1969, ch. 259, § 1; T.C.A. (orig. ed.), § 8-2208; Acts 1981, ch. 177, § 2.
Notes of Decisions
Cited in 3
cases, 1982–2012 · leading case: Marshall v. Sevier Cnty., 639 S.W.2d 440 (Tenn. Ct. App. 1982).
Marshall v. Sevier Cnty., 639 S.W.2d 440 (Tenn. Ct. App. 1982). “, § 8-22-108, which authorizes the clerk and master to pay the expenses of his office out of fees, commissions and emoluments collected by virtue of the office.”
Stone v. Halsell, 648 S.W.2d 949 (Tenn. Ct. App. 1982). “The Trial Judge accepted and adopted plaintiff’s contention that the statute did not begin to run until the day after the last day of plaintiff’s last term in office because of T.C.A. § 8-22-108 which provides for a settlement between certain county officials and the county…”
Brenda W. Sneyd v. Washington Cnty., Tennessee, 387 S.W.3d 1 (Tenn. Ct. App. 2012). “§ 8-22-108 and the unreported case of Dobson v.”
— Tenn. Code Ann. § 8-22-108(a)(l)(A) — 1 case
Brenda W. Sneyd v. Washington Cnty., Tennessee, 387 S.W.3d 1 (Tenn. Ct. App. 2012). “§ 8-22-108 and the unreported case of Dobson v.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.