Tennessee Code Title 7. Consolidated Governments and Local Governmental Functions and Entities § 7-84-404

(a) In determining the benefits to each lot or parcel of property within the central business improvement district, the board of assessment commissioners may consider frontage, area, the proportion that the assessed value of each lot or parcel bears to the whole assessed value of all properties within the district, or a combination of all of these. All assessments made by the board shall be presumed to have been made on the basis of the benefit conferred on each lot or parcel of property within the district, and shall be subject to review only as provided in this chapter.

(b) The fact that assessments may be spread uniformly over a large area within the district shall not be conclusive that such assessment was arbitrarily made or that the board made no attempt to distribute the costs of the improvements in proportion to the benefits received.

(c) The ordinance provided for in § 7-84-208 may contain a finding that the special benefit to all properties located within the central business improvement district is uniformly commensurate with the assessed value of each property in such district, in which event the determination provided for in § 7-84-303(b)(1) shall not be necessary, and the total costs of such improvements to be assessed against the owners of property in such district shall be assessed against each property in the same proportion that the assessed value of each such property bears to the assessed value of all such properties within the district.