Tennessee Code Title 69. Waters, Waterways, Drains and Levees § 69-6-145

(a) Ad valorem taxes would be collected by the trustee of the county in which the lands are located, in the same manner and at the same time in which other county taxes upon such lands within the watershed district are collected.

(b) The trustee is entitled to a commission of one percent (1%) upon the ad valorem taxes so collected as a commission for such trustee's services. The trustee shall account quarterly to the treasurer of the district for the ad valorem taxes so collected.

(c) Ad valorem taxes are a lien upon the lands embraced in a watershed district as are county taxes and shall be collected by suit in the same manner as other county taxes, if the same are not paid to the trustee in due course. They shall become delinquent at the same time and in the same manner as county taxes.