Tennessee Code Title 8. Public Officers and Employees § 8-35-247

(1) The member has one (1) year or more of current membership service in the retirement system based upon service rendered to the county;

(2) The chief legislative body of the county 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 files with the county, 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.

(4) Following receipt of the actuarial study, the county adopts a resolution approved by a two-thirds ( 2/3 ) majority of the chief legislative body authorizing the prior service and accepting the liability therefor; and

(5) The member makes a lump sum payment to the retirement system equal to the employee contributions such member would have made had such member been a member of the system during the period claimed, plus interest at the rate provided in § 8-37-214.