Tennessee Code Title 64. Regional Authorities § 64-1-104

(a) Decatur County, Henderson County and any city or town in either county are hereby authorized and empowered to contribute to the work of the Beech River watershed development authority any amount or amounts as recommended by the authority that their respective governing bodies, acting in their sole discretion, shall approve to be paid from the general fund of the respective county or city.

(b) The county legislative bodies and governing bodies of such cities or towns shall be empowered to levy and collect ad valorem taxes for such purposes, which are hereby declared to be for municipal and county public purposes.