Tennessee Code Title 69. Waters, Waterways, Drains and Levees § 69-5-131

The preliminary expenses of such district, ditch, drain, or watercourse improvement, not including contracts for construction, may be paid by order of the county legislative body of the county in which the lands lie of such improvement district out of the general county fund, and, if so paid, to be refunded to the county out of assessments collected from the lands of such improvement district when so collected, and if not so repaid, for any reason, then to be adjudged against and collected out of the bond of the petitioners required by § 69-5-103, and thus repaid to the county.