TN 9 (11-23)
An officer of a State or political subdivision is an employee by statutory definition.
Generally, the statutory authority establishing the position describes the occupant
of a position as a public officer if, in fact, that is their status. Indicative of
such status are provisions that the individual has tenure in their position and that
they take an oath of office. Generally, a public officer exercises some part of the
sovereign power of the State or political subdivision.
A mayor, member of a legislature, county commissioner, State or local judge, justice
of the peace, country or city attorney, marshal, sheriff, constable, or a registrar
of deeds is a public official. Other examples are tax collectors, tax assessors, road
commissioners, members of boards and commissions, such as school boards, utility districts,
zoning boards, and boards of health.
A notary public and a juror perform the functions of a public office but are not public
officers and are not employees.
Reference: Social Security Ruling 72-36