Tennessee Code Title 5. Counties § 5-17-106

(a) The county legislative body or other governing body shall levy an annual fire and emergency services tax upon the property owners of each district. The county legislative body of any county having a population of not less than eighty thousand (80,000) nor more than eighty-three thousand (83,000), according to the 1990 federal census or any subsequent federal census, that after April 8, 1992, establishes a fire and emergency services tax district, may levy an annual fire and emergency services tax upon the property owners of each district. If a tax is levied, subsection (b) shall apply to such fire and emergency services tax.

(b) The fire and emergency services tax of each fire and emergency services tax district shall be set at a rate sufficient to pay that district's share of the total budget of the county-wide fire department.