Tenn. Code Ann. § 69-5-312: Levy upon lands of benefited owners - Ratio - Funds kept separate - Disbursement

The assessments shall be levied upon the lands of the owners so benefited in the ratio mentioned in § 69-5-305 , and shall be collected in the same manner as taxes for county purposes, except as specially provided in this chapter, and the funds so collected shall be kept as a separate fund, and shall be paid out only for purposes properly connected with such improvement, and on the order or warrant of the county mayor.