Tennessee Code Title 69. Waters, Waterways, Drains and Levees § 69-6-131

(1) The soundness and economic feasibility of the proposed plan or project;

(2) The probable cost of the project;

(3) The benefits to be derived from the proposed project, and whether such benefits are manifestly in the best interest of the lands affected;

(4) Whether these benefits will be conferred generally upon all of the lands of the district, or upon only certain lands in the district, in the latter event the lands calculated to be benefited shall be described as to acreage, boundaries and ownership; and

(5) The recommended method of financing the cost of the project, whether by some general obligation of the district to be defrayed by revenues from the project or work, or by ad valorem tax to be levied by special act of the general assembly upon all of the lands of the district in case all of the lands are benefited generally by such project, or by special assessment against the lands benefited by the proposed improvement.