Tennessee Code Title 58. Military Affairs, Emergencies and Civil Defense § 58-1-509

(a) The adjutant general, with the approval of the governor, shall have the right to provide armories throughout the state to be located at most advantageous points in the discretion of the adjutant general, with the approval of the governor, and the adjutant general, with approval of the governor, may accept from any municipality or county donations, either of money or of sites or both for such armory, to be used in the construction thereof. The location of the armory, plans, specifications and costs thereof shall in all instances be approved in advance by the adjutant general, with the approval of the governor, and in writing; and any available funds appropriated or allocated under the law for the purpose of such construction shall be used by the adjutant general, with approval of the governor, for that purpose.

(b) The adjutant general, with the approval of the governor, shall also have the right to provide armories, both within and without the corporate limits of the cities and towns, and municipalities are authorized to procure real property outside their corporate limits as sites for such armories, and to expend their tax revenues and other funds for such purposes. The municipalities and counties are further authorized to contribute to and participate in the construction costs of such armories and are authorized to expend their tax revenues and other funds for such purposes.