Tenn. Code Ann. § 64-4-109: Payment of preliminary expenses by participating counties - Repayment

(a) A share of all expenses actually incurred by the board of commissioners in the making of surveys, estimates of cost and of revenue, employment of engineers, attorneys or other employees, the giving of notices, taking of options, selling of bonds and all other preliminary expenses of whatever nature that the board deems necessary in connection with or precedent to the acquisition or improvement of any of the facilities provided for in this chapter and that the board deems necessary to be paid prior to the issuance and delivery of the bonds issued pursuant to this chapter may be met and paid out of the general funds of each of the participating counties of Decatur, Hardin, Perry and Wayne not otherwise appropriated or from any other fund available, as may be provided by the county legislative body of the counties.

(b) All such payments from the general or other funds shall be considered as temporary, noninterest-bearing loans and shall be repaid immediately upon sale and delivery of the bonds, and claims for such repayment have priority over all other claims against the proceeds derived from the sale of such bonds.