Tennessee Code Title 7. Consolidated Governments and Local Governmental Functions and Entities § 7-84-103

(1) “Assessed value” means value as assessed for municipal property tax purposes;

(2) “Board” means the board of assessment commissioners;

(3) “District” means the central business district created by ordinance or resolution by a municipality, or a corridor of central business districts created by joint agreement of two (2) or more municipalities;

(4) “Governing body” means the council or commission or other municipal body exercising general legislative power in the municipality or any county legislative body;

(5) “Municipality” means any incorporated city, town, metropolitan government, or county of this state exercising general governmental functions in the state;

(6) “Owner” means record owner in fee; and

(7) “Plan” or “plan of improvement” means the detailed design plan of all proposed improvements in the district, including all such engineering studies, blueprints, architects' renderings, photographs, diagrams, maps, schematics, specifications, and drawings as may be required or desired to fully effectuate the construction of improvements and the purchase of equipment or other items.