Tennessee Code Title 7. Consolidated Governments and Local Governmental Functions and Entities § 7-84-401

The municipality is hereby authorized to levy special assessments against all properties, except those exempt from taxation, located within the central business improvement district to cover all costs and expenses of each and every improvement constructed, erected, or purchased and placed within such district, including all necessary incidental expenses. Such expenses may include all costs of construction, costs of making estimates and plans, feasibility studies, charges of engineers and attorneys, compensation of the members of the board of assessment commissioners, surveying, planning surveys, printing, advertising for bids, preparation of the assessment rolls, inspection and administrative expenses, abstracts and other title costs, construction interest, bond interest, necessary reserves, commissions paid to brokers or agents in connection with the sale of bonds issued by the municipality, and provision for additional costs or losses of assessment revenue for the development and construction of such improvements as are authorized by the municipal ordinance not contemplated at the time of the hearings on the organization of the central business improvement district. The assessment authorized in this section shall include all such costs, even though some of the construction, engineering, inspection, and administrative or other services necessary are performed by the municipality.