Tennessee Code Title 69. Waters, Waterways, Drains and Levees § 69-5-813

The assessments provided to be collected for the purposes provided in this part shall be entered upon a book to be provided by the county clerk, at the expense of the county, for this purpose, in a similar manner to that in which taxes are entered upon the tax books, such books showing the tracts of lands, amounts of assessments, and such book, when so made out, shall be furnished to the county trustee for collection of assessments so levied. Such book shall be called the “drainage assessment book,” and shall be made out by the county clerk of the county in which the particular assessment is levied, and the book may be made out but once, if practicable, for the entire assessment for the particular improvement project; but if not practicable, then a new drainage assessment book may be made out for a shorter period, or for each year, and furnished the county trustee. The assessments levied under this part shall become due and payable and delinquent at the same time state and county taxes become due and delinquent, and such assessments shall bear interest at the legal rate after they become delinquent.