Tennessee Code Title 54. Highways, Bridges and Ferries § 54-12-115

(a) The preliminary expense of the road improvement district provided for by this part, not including contracts for construction, may be paid by order of the county legislative body in which the lands lie, out of the general county fund.

(b) The preliminary expense, if so paid, shall be refunded to the county out of assessments collected from the lands of the improvement district, when so collected, and if not so repaid for any reason, then to be adjudged against and collected out of the bond of the petitioners required by this part, and thus repaid to the county.