Tennessee Code Title 66. Property § 66-27-308

(b) Except as the declaration otherwise provides, and subject to approval by the association, a limited common element may be reallocated by an instrument executed by the unit owners between or among whose units the reallocation is made, and by the association. The instrument shall be prepared and recorded by the association at the expense of the reallocating unit owners. The instrument shall be recorded in the names of the parties and the condominium.

(c) A common element not previously allocated as a limited common element may not be so allocated except pursuant to provisions in the declaration made in accordance with § 66-27-305(a)(6). The allocations shall be made by amendments to the declaration.

(d) Any limited 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 limited 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.