Tennessee Code Title 8. Public Officers and Employees § 8-35-204

(b)(1) Before such service can be established, the actuary of the Tennessee consolidated retirement system shall determine the amount of unfunded accrued liability for the political subdivision.

(2) Such member shall be entitled to credit for such periods of previous service actually rendered to such employer or its predecessor which are approved by a resolution legally adopted by a two-thirds ( 2/3 ) vote of the chief legislative body and for which the employer is willing to make accrued liability contributions based on information prepared in the actuarial study for such political subdivision.

(3) Such employee shall make contributions for any such period of prior service in an amount equal to the amount such employee would have contributed had such employee been a member during such time, plus interest at the rate provided for in § 8-37-214.

(4) Thereafter, such service for an employee on account of which contributions have been made shall be considered as creditable service.