Tenn. Code Ann. § 69-5-130

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 of Tennessee, and conditioned for the faithful paying over and accounting for the funds arising from the assessment; provided, that this proceeding to create a fund for the payment of the cost and expenses shall not interfere with or delay the other proceedings.