Tennessee Code Title 69. Waters, Waterways, Drains and Levees § 69-5-145

(a) Any drainage district created pursuant to this chapter may be abolished by resolution of the county legislative body at any time the district has completed the projects for which such district was created. Any funds of the district necessary to fund the obligations of the district, to maintain such projects or to pay any indebtedness incurred pursuant to this chapter or otherwise shall be placed in a separate account by the county and shall remain in such account until expended to pay such maintenance, obligations or indebtedness. Any other funds remaining in the accounts of the district shall be transferred to the county general fund to be appropriated by the county legislative body.

(b) This section applies to all drainage districts created prior to or after April 22, 1997, pursuant to this chapter or any other public or private act.