Tennessee Code Title 69. Waters, Waterways, Drains and Levees § 69-5-110

When the assessment has been made, the court will fix the dates within which the assessment shall be collected. The county clerk shall make out an assessment list, or book, giving alphabetically the name of the owner, and the boundaries of the land, the number of acres, and the amount assessed against each tract, and the clerk will make the same substantially in the form used for state and county tax books, and when so made the clerk will certify the same to the trustee of the county, and it shall be the duty of the trustee of the county to proceed at once to collect the assessments within the dates prescribed by the court. The trustee will pay the amount collected on the assessments to the county clerk, to be paid out on the cost and expenses under the orders of the court; and for collecting and paying over the assessments, the trustee will be allowed as compensation for collection and paying over the funds, two percent (2%) of the amount collected and paid over.