Tennessee Code Title 49. Education § 49-11-305

(a) The local boards of education participating in the operation, establishment and maintenance of the schools are authorized to use public school funds to contribute the share of the local school system in the cost of operation of the school, and the counties and cities participating in the program are authorized to levy and collect taxes and appropriate funds for that purpose.

(b) Existing school plants and facilities may be used, or new plants may be acquired or constructed.

(c) Funds allocated to a county by the state for the training of any student who attends a career and technical education center shall be transferred to the career and technical education center for use in defraying the cost of operating the school. By agreement between county and state authorities, the funds may be allocated directly to the area school by the state.

(d) Counties participating in the career and technical education center shall contribute to its support from local funds upon the basis of the per capita enrollment from the county in the area school, unless the school board of a local school district by contract assumes a larger portion of the cost of maintaining the school.