Tennessee Code Title 8. Public Officers and Employees § 8-35-236

(1) The political subdivision is a participating employer in the Tennessee consolidated retirement system;

(2) The political subdivision's legislative body passes a resolution authorizing an actuarial study to determine the liability associated with such prior service, and accepting responsibility for the costs of such study;

(3) The member or retired member files with the political subdivision, within sixty (60) days of the passage of the resolution authorizing the study, a notice of the member's intention to establish such prior service. Any member or retired member who fails to file the notice of election within the sixty-day period shall not later be eligible to establish such prior service;

(4) Following receipt of the actuarial study, the political subdivision's legislative body by a two-thirds ( 2/3 ) vote adopts a resolution authorizing prior service for such members and accepting the liability therefor; provided, that the political subdivision may only authorize credit for such periods of previous service as authorized for other employees of the political subdivision; and

(5) Any person establishing such prior service must make a lump sum payment equal to the member contributions the member or retired member would have made had such person been a member of the retirement system during the period claimed, plus interest at the rate provided in § 8-37-214.