Tenn. Code § 69-5-128
However, 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 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 assessments 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 the same, and collect the same, 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. § 69-5-128