Tennessee Code Title 8. Public Officers and Employees § 8-35-241

(1) The chief legislative body of the political subdivision 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;

(2) The 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 who fails to file the notice of election within the sixty-day period shall not later be eligible to establish such prior service;

(3) Following receipt of the actuarial study, the chief 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

(4) A teacher may establish prior service with the board of education under the same terms and conditions which were applicable when the local government authorized participation in the retirement system.