Tenn. Code Ann. § 54-12-113

The county trustee or trustees, before receiving the assessment roll or book and proceeding to the collection of the assessments, and the county clerk, before receiving the funds from the trustee or trustees, shall respectively enter into a bond in double the amount that will come into their hands, respectively, payable to the state, and conditioned for the faithful paying over and accounting for the funds arising from the assessment.