Tennessee § 49-2-101 - County legislative bodies — Powers and duties.
Full text of Tennessee Tennessee Code Annotated § 49-2-101 — County legislative bodies — Powers and duties., with citation guidance and answers to common questions.
§ 49-2-101. County legislative bodies — Powers and duties.
The duties of the county legislative body shall be to: Consider, in those counties not having adopted the Local Option Budgeting Law of 1993, compiled in title 5, ch. 12, part 2, and not included in chapter 550, §§ 7-21 of the Public Acts of 1989, on the recommendation of the county board of education, school budgets for the county elementary and county high schools, and provide necessary funds to enable the county board to meet all obligations under the adopted budgets; Adopt a budget for the operation of county schools in accordance with chapter 550, §§ 7-21 of the Public Acts of 1989, in those counties included in chapter 550, §§ 7-21 of the Public Acts of 1989, or in any county that, by private act, adopts similar provisions to those contained in chapter 550, §§ 7-21 of the Public Acts of 1989; Adopt a budget for the operation of county schools in accordance with the Local Option Budgeting Law of 1993, if applicable. Notwithstanding any other law to the contrary, any budget approved under the Local Option Budgeting Law of 1993, shall also be approved by the local board of education prior to becoming effective; and Make revenue estimates and determine the level of revenue necessary to establish a budget for the operation of county schools that is at least equal to the minimum budget required to comply with the local match and maintenance of effort provisions of the basic education program (BEP) under chapter 3, part 3 of this title; Require the county board of education, through the county director of schools, to make a quarterly report of the receipts and expenditures of the public school funds, the needs of the county elementary and the county high schools, the progress made in their development and other information as to the administration of the public schools that it may require; Require its finance committee to examine the accounts of the county board of education quarterly, or at any other time it may appear that the county board is misusing any of the public school funds, or exceeding the budget adopted by the county legislative body; or it may appoint a competent auditor to make the examination, the cost of the examination to be paid out of county funds; Submit to the voters of the county, at any regular session, or at any special session called for that purpose, the proposition to issue bonds for the purpose of purchasing grounds, erecting and furnishing school buildings, and, upon the affirmative vote of the majority cast in the election, issue the bonds in accord with the proposition; Levy such tax as may be necessary to pay interest on bonds and provide a sinking fund to retire the bonds at maturity; Levy such taxes for county elementary and county high schools as may be necessary to meet the budgets submitted by the county board of education and adopted by the county legislative body; Levy sufficient taxes or provide funds by bond issues by the voters for the purchase of school grounds, the erection and repair of school buildings and for equipping the same; provided, that the same shall have been provided for by the county legislative body, or that the county legislative body shall have approved the authorization of the same by the county board of education; and Provide sufficient funds to erect a suitable building and maintain at least one (1) first-class four-year high school according to this title. Acts 1925, ch. 115, § 9; Shan. Supp., § 1487a55; mod. Code 1932, § 2346; T.C.A. (orig. ed.), § 49-201; Acts 1988, ch. 795, § 16; 1989, ch. 291, § 2; 1989, ch. 550, § 2; 1992, ch. 535, § 6; 1993, ch. 431, §§ 18, 19; 2012, ch. 1018, § 1; 2020, ch. 576, § 1. Code Commission Notes. The amendment to this section by Acts 1989, ch. 291 has been deemed by the code commission to have been superseded by the amendment to this section by Acts 1989, ch. 550. The 1989 amendment by ch. 550 also is deemed by the code commission to supersede the 1988 amendment by ch. 795, which otherwise would have taken effect September 1, 1990. Acts 1989, ch. 550, §§ 7-21, referred to in this section, were deemed local by the code commission and not codified in this code. Amendments. The 2020 amendment added (1)(D). Effective Dates. Acts 2020, ch. 576, § 3. March 19, 2020. Cross-References. Director of schools, § 49-2-301 . Textbooks. Tennessee Jurisprudence, 18 Tenn. Juris., Mandamus, § 9; 22 Tenn. Juris., Schools, § 30. Law Reviews. Procedure and Evidence — 1962 Tennessee Survey (Edmund M. Morgan), 16 Vand. L. Rev. 817. Symposium – Memphis in the Law: A Memphis Dilemma: A Half-Century of Public Education Reform in Memphis and Shelby County From Desegregation to Consolidation (Daniel Kiel), 41 U. Mem. L. Rev. 787 (2011). Attorney General Opinions. Constitutionality of overlapping county and municipal school tax levies, OAG 95-055, 1995 Tenn. AG LEXIS 66 (5/23/95). Charter county or unified government may not impose civil service requirements on county school system teachers or employees, OAG 96-104, 1996 Tenn. AG LEXIS 114 (8/14/96). Authority to make changes in approved school budget, OAG 99-100, 1999 Tenn. AG LEXIS 100 (5/4/99). Authority over school construction, OAG 99-171, 1999 Tenn. AG LEXIS 137 (9/2/99). Franklin special school district — avoiding county tax for bonds for school purposes, OAG 00-024, 2000 Tenn. AG LEXIS 24 (2/15/00). Local governing body may not withhold funds that have been appropriated for school district's use, OAG 04-098, 2004 Tenn. AG LEXIS 109 (6/24/04). County commission's role in funding special school districts. OAG 10-58, 2010 Tenn. AG LEXIS 58 (4/28/10). Effect of county's withdrawal from Tennessee consolidated retirement system. OAG 12-66, 2012 Tenn. AG LEXIS 66 (6/29/12). The interest earned on money in the school general-purpose fund may be used by the county government for non-school-related purposes. If the interest earned on money in the school general-purpose fund is not currently appropriated to school funding, it is outside the county's "maintenance of effort" requirement and is not to be used in determining whether the "maintenance of effort" obligation has been met. OAG 13-107, 2013 Tenn. AG LEXIS 112 (12/20/13). Authority of county commission to initiate an audit of a department of a county school board. OAG 14-01, 2014 Tenn. AG LEXIS 1 (1/2/14).
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 49-2-101
What does Tennessee Code Annotated § 49-2-101 cover?
Section 49-2-101 ("County legislative bodies — Powers and duties.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
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