Tenn. Code Ann. § 7-52-405: Allocation of costs by municipalities

For regulatory purposes, a municipality shall allocate to the costs of providing any of the services authorized by § 7-52-401 :

(1) An amount for attachments to poles owned by the municipality equal to the highest rate charged by the municipality to any other person or entity for comparable pole attachments; and

(2) Any applicable rights-of-way fees, rentals, charges, or payments required by state or local law of a nongovernmental corporation that provides the identical services.