Tennessee Code Title 54. Highways, Bridges and Ferries § 54-5-406

(a) In effectuating the purposes of this part, the department is authorized to use highway funds not specifically allotted by legislative action to other categories of highway construction and maintenance.

(b) Notwithstanding § 54-5-405, cities and counties within this state may and are expressly authorized to use any funds available to them for the construction and maintenance of industrial highways, roads, and streets within their boundaries or within, or adjacent to, or in close proximity to any industrial sites or parks owned or partially owned by them, or lands owned or held by them for industrial use, when, in the opinion of a majority of the members of the governing body of any city or county within this state, they will facilitate industrial development and expansion.