(a) It is the duty of the commissioners to keep accurate minutes of all the proceedings had by them, the minutes to be kept in a well-bound book and preserved as a record of their office.

Terms Used In Tennessee Code 54-9-138

  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
  • written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
(b)

(1) The commissioners shall make a written report quarterly to the county legislative body, showing the number of bonds sold since their last report, to whom sold, and the amount realized from the bonds, and also an itemized list of all their receipts and disbursements.
(2) The report shall likewise contain other information that may be presumed to be of interest to the taxpayers of the county, and the report shall be spread on the minutes of the county legislative body.