Tennessee Code Title 69. Waters, Waterways, Drains and Levees § 69-5-1105

It is the duty of the trustee of any county in which part of the lands of such district lie to receive the certified copy mentioned in § 69-5-1104, and to collect the assessments shown by the same, as provided in part 8 of this chapter where the district lies entirely in one (1) county, and to duly account for and pay over the same when collected. The trustee collecting such assessments in any county shall pay the same upon the warrants drawn on the trustee by the county mayor of the county where the proceeding is pending, or petition was filed, as provided by law. Such warrants may be drawn to transfer such amounts collected from the hands of the trustee of any other county to the trustee of the county where the proceeding is pending, to the end that all the vouchers for money disbursed shall be on file in the county where the proceeding is pending.