Tennessee Code Title 69. Waters, Waterways, Drains and Levees § 69-5-127

When the assessment has been made, the court shall fix the dates within which it shall be collected, and 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. The county clerk will make the assessment list or book substantially in the form used for state and county tax books, and when so made shall certify it 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 shall pay the amount collected on the assessment 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 collecting and paying over the funds, two percent (2%) of the amount collected and paid over.