Tennessee Code Title 66. Property § 66-27-307

(a) The declaration shall allocate a fraction or percentage of undivided interests in the common elements and in the common expenses of the association, and a portion of the votes in the association, to each unit and state the formulas or methods used to establish those allocations. Those allocations may not discriminate in favor of units owned by the declarant.

(b) If units may be added to or withdrawn from the condominium, the declaration must state the formulas or methods to be used to reallocate the allocated interests among all units included in the condominium after the addition or withdrawal.

(d) Except for minor variations due to rounding, the sum of the undivided interests in the common elements and common expense liabilities allocated at any time to all the units must each equal one (1) if stated as fractions or one hundred percent (100%) if stated as percentages. In the event of discrepancy between an allocated interest and the result derived from application of the pertinent formula or method, the allocated interest prevails.

(e) The common elements are not subject to partition, and any purported conveyance, encumbrance, judicial sale, or other voluntary or involuntary transfer of an undivided interest in the common elements made without the unit to which that interest is allocated, is void.

(f) Any common elements that may be licensed by the declarant pursuant to § 66-27-203(12)(D) shall be described in the declaration. The declaration shall also provide a method of equitably allocating the common expenses attributable to the common elements to the declarant, and assessing the expenses to the declarant or the holder of such rights. The association shall have a lien on the rights to secure payment of the expenses in accordance with § 66-27-415.