Tennessee Code Title 5. Counties § 5-3-106

Immediately upon the effective date of the consolidation of the petitioning county, all county offices of the county shall be and stand abolished, and it shall be the duty of the several county officers in the county to surrender their offices, books, records, funds and other property, and account to the like officers in the county or counties as set forth in the plan for consolidation; and the receiving officers shall be and become entitled to the offices, books, records, funds and property; and the trustee or county clerk, as the case may be, of the absorbing county or counties, shall collect and disburse, as provided by law, all unpaid taxes, fines, licenses and fees for that portion of the county being consolidated with the absorbing county.