Tennessee Code Title 54. Highways, Bridges and Ferries § 54-12-204

(a) In making the estimate and apportionment pursuant to § 54-2-203 [repealed], the lands receiving the greatest benefit shall be marked on a scale of one hundred (100), and those benefited in a less degree shall be marked with a percentage of one hundred (100) as the benefit received bears in proportion to the lands receiving the greatest benefit.

(b) This classification, when finally established, shall remain a basis for all future assessments connected with the objects of the road improvement district, unless the monthly county court, for good cause, shall authorize a revision of the classification.