Tennessee Code Title 2. Elections § 2-12-208

(a) Any administrator of elections employed pursuant to § 2-12-201, who has been certified under § 2-11-202(b), shall receive as a base minimum yearly salary at least ninety percent (90%) of the base salary of the county's assessor of property, as provided in § 67-1-508, if the office of such administrator of elections is open five (5) full days a week. If any administrator of elections' base minimum yearly salary is less than ninety percent (90%) of the base salary of the county's assessor of property on June 18, 2005, then such administrator's salary shall be increased by five percent (5%) per year until such administrator's base minimum yearly salary equals ninety percent (90%) of the base salary of the county's assessor of property; provided, that nothing in this subsection (a) shall prohibit adjustment of an administrator's base minimum yearly salary at a rate greater than five percent (5%) per year.

(b) The minimum salaries for certified administrators provided by this section shall be paid by the county for which such administrator is employed. Nothing in this section shall be construed as prohibiting a county from paying its administrator more than the minimum salary provided by this section.

(c) For the purposes of classifying the counties under this section, the population classifications established in § 8-24-101 shall be applicable. For the purpose of establishing the compensation of certified administrators, the schedule established in § 8-24-102 shall be applicable for the certified administrators in their respective counties effective July 1, 1996.

(d) For the purpose of phasing in the compensation schedule provided in this section no administrator shall receive more than a seven percent (7%) increase in the 1996-97 fiscal year. If any subsequent year's increase provides for an increase of more than ten percent (10%) in any fiscal year, then the remaining increase that exceeds ten percent (10%) shall be carried over to subsequent years until the compensation provided for is obtained.

(e) The population of counties for purposes of this section shall be determined by the 1990 federal census or the most recent succeeding federal census or a special census as provided in § 8-24-102(c).

(f) On July 1, 1997, and each July 1 thereafter, the compensation for certified administrators as provided by this section, shall be increased by a dollar amount equal to the average annualized general increase in state employee's compensation during the prior fiscal year multiplied by the compensation established for the county officials of the county with the median population of all counties; provided, in no year shall such compensation increase by more than ten percent (10%). On or before May 1 of each year, the commissioner of finance and administration shall certify to the comptroller of the treasury the average annualized general increase in state employee's compensation during that fiscal year.