Tenn. Code Ann. § 54-12-214: Levy of assessments - Collected as other taxes - Paid out on county warrant

(a) The assessments shall be levied upon the lands of the owners so benefited in the ratio mentioned in § 54-12-204 , and shall be collected in the same manner as taxes for county purposes, except as specifically provided in this part.

(b) The funds collected shall be kept as a separate fund, and shall be paid out only for purposes properly connected with the improvement, and on the order or warrant of the county mayor.