TN 8 (11-23)

SL 60001.650 Tax Assessors and Tax Collectors

If under State law these positions are public officers, these individuals are employees. Generally, elected tax collectors and elected tax assessors are employees of the political subdivisions in which they are elected. The services performed by tax assessors or tax collectors who are elected to a position, and, in addition, are appointed under a separate legal authority to assess or collect taxes for other political subdivisions, are treated separately for coverage purposes. Tax assessors and tax collectors who perform employment services in nonelective positions may be employed by more than one political entity. In questionable cases, apply the common law rule, i.e., the right to control when the tax assessor or tax collector performs services, where and how they perform services.