Tennessee Code Title 5. Counties § 5-16-101

(1) “Other governing body” means only that body having the taxing authority; and

(2) “Urban type public facilities” means and includes sanitary and storm sewer lines and facilities, plants for the collection, treatment and disposal of sewage and waste matter, facilities and plants for the incineration or other disposal of garbage, trash, ashes and other waste matter, or water supply and distribution lines, facilities and plants, chemical pipelines and docks, or all of these things, and fire protection and emergency medical services.