Tenn. Code § 69-5-111
If the district sought to be created embraces lands lying in more than one (1) county, the clerk of the county in which the petition was filed and in which the matter is pending will make out the assessment list, or book, for the entire district, and shall then copy so much of the assessment roll, or book, as contains the assessment on lands in any county, other than the county where the petition was filed, and the matter is pending, and certify under seal, that it is a correct copy of that part or portion of such roll, or book, and transmit or deliver it to the trustee of such other county, and take a receipt for it; and it shall be the duty of such trustee to receive and receipt for it, and collect it, and pay over the amount collected to the clerk of the county where the petition was filed, and the matter is pending.
T.C.A. § 69-5-111