Tennessee Code Title 5. Counties § 5-12-202

(1) “Budget committee” refers only to a budget committee created by law, such as being created according to the County Financial Management System of 1981, compiled in chapter 21 of this title, the County Budgeting Law of 1957, compiled in part 1 of this chapter, or similar provision, or created by private act;

(2) “Chief administrative officer of the county highway department” means the officer or entity having the general control and authority over the county highway department in accordance with § 54-7-109;

(3) “County mayor or budget committee,” in counties not having a budget committee as referred to in subdivision (1), means the county mayor; and

(4) “Long-term debt” means debt payable after June 30 of the fiscal year, for which the budget is applicable.