Tennessee Code Title 9. Public Finances § 9-6-103

The general assembly finds that the lack of affordable housing for essential governmental employees within this state, including, but not limited to, teachers, law enforcement officers, and public safety employees, poses significant recruitment and retention burdens on local governments and impairs local governments' ability to provide effective and efficient services to their respective citizens.  This chapter is intended to provide local governments with an additional tool to provide affordable housing to essential employees.  This chapter must be liberally construed to provide governmental entities with the greatest possible flexibility in contracting with private entities or other persons to provide essential housing developments.