Tennessee Code Title 7. Consolidated Governments and Local Governmental Functions and Entities § 7-84-703

(A) For a district the boundaries of which are not located entirely within a single incorporated town or city that levies and directly administers the billing of ad valorem real property taxes, each county within which the boundaries of the district are located;  and

(B) For districts the boundaries of which are located entirely within a single incorporated town or city that levies and directly administers the billing of ad valorem real property taxes, such town or city;

(A) The streets, roads, bridges, and sidewalks, and the water, wastewater, natural gas, electric, telecommunications, and storm water facilities, required for the development of a district, and benefitting the properties within the district, as identified in the establishment resolution, whether within or without the boundaries of the district;  and

(B) The land within the boundaries of the district required to be donated, dedicated, or otherwise made available to a governmental entity for public purposes;

(A) All costs that may be capitalized under generally accepted accounting principles for purchasing, constructing, installing, and equipping infrastructure;

(B) The fees or costs imposed by a municipality or utility service provider:

(C) The cost of any land required to be donated, dedicated, or otherwise made available to a governmental entity for public purposes, which land shall be valued at either the developer's demonstrated cost or, if the value of the land has subsequently been appraised, its appraised value, whichever is higher;

(A) Means the infrastructure development district created by an establishment resolution;  and

(B) Does not include a development district created pursuant to the Development District Act of 1965, compiled in title 13, chapter 14;