e-Li: Electronic Library


Highway Certification Form

Tennessee Code Annotated
Tennessee Attorney General Opinions
Reference Number: CTAS-2096

Example County
Highway Certification Worksheet
*Enter amounts for accounts in which you received revenue. Enter ZERO (0) for accounts in which you did not.

I. Calculate Average 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018* Total II. Fiscal Year Appropriation 2018-2019
40110 Current Property Tax 615,300 626,127 630,826 636,074 651,735 3,160,062 40110 Current Property Tax 650,421
40115 Discount on Property Taxes         0 0 40115 Discount on Property Taxes 0
40120 Trustee's Collections - Prior Year 31,400 27,944 33,243 25,942 24,333 142,902 40120 Trustee's Collections - Prior Year 32,00
40125 Trustee's Collections - Bankruptcy     41   0 41 40125 Trustee's Collections - Bankruptcy 50
40130 Circuit/Clerk & Master Collections - Prior Years 19,634 16,956 22,314 10,006 8,088 76,998 40130 Circuit/Clerk & Master Collections - Prior Years 22,000
40140 Interest and Penalty 14,382 13,610 17,953

9,644

7,700 63,289 40140 Interest and Penalty 19,000
40150 Pick-up Taxes         0 0 40150 Pick-up Taxes 0
40161 Payments in Lieu of Taxes - T.V.A.

222

222

 194 194 194 1,02 40161 Payments in Lieu of Taxes - T.V.A. 222
40162 Payments in Lieu of Taxes - Local Utilities 188 104 163 165 174 794 40162 Payments in Lieu of Taxes - Local Utilities 100
40163 Payments in Lieu of Taxes - Other 3,887 3,963 3,736 3,939

1,799

 17,324 40163 Payments in Lieu of Taxes - Other 3,900
40210 Local Option Sales Tax         0 0 40210 Local Option Sales Tax 0
40220 Hotel/Motel Tax         0 0 40220 Hotel/Motel Tax 0
40240 Wheel Tax 114,367 114,356 114,059 116,633 105,688 565,103 40240 Wheel Tax 125,000
40250 Litigation Tax - General         0 0 40250 Litigation Tax - General 0
40260 Litigation Tax - Special Purpose         0 0 40260 Litigation Tax - Special Purpose 0
40270 Business Tax         0 0 40270 Business Tax 0
40280 Mineral Severance Tax 36,622 56,145 58,297 59,544 33,682

244,290

 40280 Mineral Severance Tax 69,000
40285 Adequate Facilities/Development Tax         0 0 40285 Adequate Facilities/Development Tax 0
40290 Other County Local Option Taxes         0 0 40290 Other County Local Option Taxes 0
40320 Bank Excise Tax 7,158 6,973 3,387 344 91 17,953 40320 Bank Excise Tax 3,300
40330 Wholesale Beer Tax         0 0 40330 Wholesale Beer Tax 0
40331 Beer Privilege Tax         0 0 40331 Beer Privilege Tax 0
40340 Coal Severance Tax         0 0 40340 Coal Severance Tax 0
40350 Interstate Telecommunications Tax         0 0 40350 Interstate Telecommunications Tax 0
44110 Investment Income         0 0 44110 Investment Income 0
44990 Other Local Revenues         0 0 44990 Other Local Revenues 0
Total Local Revenue 843,200 866,400 884,213 862,485 833,569 4,289,86   924,993

Average = Total of 5 years total local revenue divided by 5
*estimate if audit figures are unavailable

Five-Year Average 857,973

 

 

Example County Tennessee

July 11, 2018
COUNTY TECHNICAL ASSISTANCE SERVICE
226 ANNE DALLAS DUDLEY BOULEVARD, SUITE 400 NASHVILLE, TENNESSEE 37219-1804
EXAMPLE COUNTY, TENNESSEE HIGHWAY FUND LOCAL REVENUES CERTIFICATION FOR FY 2018-2019

Description Actual 2013-2014 Actual 2014-2015 Actual 2015-2016 Actual 2016-2017 Actual 2017-2018 5 Year Average Budget 2018-2019
Current Property Tax 615,300 626,127 630,826 636,074 651,735 3,160,062 650,421
Trustee's Collections - Prior Year 31,440 27,944 33,243 25,942 24,333 142,902 32,000
Trustee's Collections - Bankruptcy     41   0 41 50
Circuit/Clerk & Master Collections - Prior Years 19,634 16,956 22,314 10,006 8,088 76,998 22,000
Interest and Penalty 14,382 13,610 17,953 9,644 7,700 63,289 19,000
Payments in Lieu of Taxes - T.V.A. 222 222 194 194 194 1,026 222
Payments in Lieu of Taxes - Local Utilities 188 104 163 165 174 794 100
Payments in Lieu of Taxes - Other 3,887 3,963 3,736 3,939 1,799 17,324 3,900
Wheel Tax 114,367 114,356 114,059 116,633 105,688 565,103 125,000
Mineral Severance Tax 36,622 56,145 58,297 59,544 33,682 244,290 69,000
Bank Excise Tax 7,158 6,973 3,387 344 91 17,953 3,3008
Interstate Telecommunications Tax         85 85 0
Total Local Revenue 843,200 866,400 884,213 862,485 833,569 4,289,867 924,993
Average = Total of 5 years total local revenue
divided by 5		 Five-Year Average 857,973

 

THE UNDERSIGNED OFFICIALS OF EXAMPLE COUNTY, TN DO HEREBY CERTIFY THAT $924,993 HAS BEEN APPROPRIATED AND ALLOCATED FOR COUNTY HIGHWAY PURPOSES FROM FISCAL YEAR 2018-2019 LOCAL REVENUE SOURCES AS COMPARED TO $857,973 THAT REPRESENTS THE AVERAGE OF THE MOST RECENT 5 YEARS OF LOCAL REVENUE SOURCES ALLOCATED AND RECEIVED FOR EXAMPLE COUNTY HIGHWAY PURPOSES, PURSUANT TO TENNESSEE CODE ANNOTATED 67-3-901.

 

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NAME, COUNTY MAYOR

 

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NAME, HWY CHIEF ADMIN OFF