Tennessee Code Title 5. Counties § 5-3-113

(1) “Absorbed county” means any county or a part of any county that is absorbed by another county;

(2) “Absorbing county” means any county that absorbs any other county or portion of any county;

(3) “Funding bonds” means bonds issued to pay or to extend the time of payment of debts not evidenced by bonds;

(4) “Governing body” means the county legislative body of the “absorbing county”; and

(5) “Refunding bonds” means bonds issued to pay or to extend the time of payment of debts evidenced by bonds.