Tennessee Code Title 9. Public Finances § 9-6-102

(1) “Essential employee” means an employee of a local government or public school system whose duties and responsibilities to the local government or public school system are determined by the governing body to be critical to the effective delivery of services by the local government or public school system;

(2) “Essential housing development” means any development consisting of not less than one hundred (100) single- or multi-family dwelling units, located on one (1) or more contiguous parcels of property, identified by the governing body as being suitable for the provision of housing to essential employees in the manner described in this chapter;

(3) “Governing body” means the body in which the general legislative powers of a local government are vested;  and

(4) “Local government” means a county, municipality, or metropolitan government rated in the highest rating category for general obligation long-term debt instruments (AAA/Aaa) by a nationally recognized rating agency for municipal securities as of the effective date of this act.