Report of Committee to Investigate Assessment And Taxation State of Tennessee
Report of Committee to Investigate Assessment And Taxation State of Tennessee
Tennessee Committee On Taxation
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(7) Whenever the assessor of any county finds that he cannot, by devoting his entire time and attention to the duties of the office, make the assessments of property and polls as required by this act, he is hereby authorized to appoint one or more deputies, with the permission of the commission, with all the powers, duties, and liabilities of the assessor, and they shall take the same oath required of the assessor. The assessor shall be liable for any malfeasance, misfeasance, or non- feasance ...of his deputies. (8) In counties of 60, 000 inhabitants or over according to the fed- eral census of 1910 or any subsequent census, the assessor shall, within ten days after the end of each month, make affidavit that the employ- ment of such additional help was necessary, and shall give the name of each deputy and the amount of his compensation, and that such com- pensation is reasonable. Said affidavit shall be filed with the county court clerk and become a part of the public record. In no case shall the aggregate annual compensation of the deputies of any county as- sessor exceed the salary of the county assessor by more than fifty per cent.
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