Tenn. Code Ann. § 67-5-1323: Distribution and apportionment to county, municipality, and taxing district

Having allocated to this state its share of the unit or system value in accordance with § 67-5-1322 , the comptroller of the treasury shall then determine the assessment and the portion of the property which is distributable and the portion that is localized in accordance with § 67-5-1325 .