TN 9 (11-23)

SL 60001.640 Public Officers

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

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SL 60001.640 - Public Officers - 11/22/2023
Batch run: 11/22/2023