Tennessee Code Title 69. Waters, Waterways, Drains and Levees § 69-5-810

(a)(1) At any time after the main improvement or improvements in any district have been completed, it shall be made to appear to the county legislative body, by the petition of the board of directors of the district, supported by satisfactory proof, that a special fund is needed for the purpose of maintaining the improvement, or for the purpose of keeping the same effective to give full efficiency to the original purpose for which the district was created, the county legislative body shall have the power to make and collect a special assessment, for the purpose named. The amount, so assessed and collected, shall not be, in any one (1) year, in excess of one dollar ($1.00) per acre on all the lands within the district. Such assessment shall be based upon the apportionment of benefits, as made by the commissioners, and shall be collected at the same time, and in the same manner, as is provided for the collection of assessments in drainage or drainage and levee districts.

(2) The board of directors of the district may petition the county legislative bodies of the counties within a district to make and collect a special assessment. The amount so assessed shall not be, in any one (1) year, in excess of three dollars ($3.00) per acre on all the lands within the district. This petition of the board of directors shall not be effective until it is endorsed and approved by a two-thirds ( 2/3 ) vote of each of the county legislative bodies of the counties within a district. The assessment and collection shall otherwise be as provided by law.