Tenn. Code Ann. § 69-5-801

If, after the district has been created, and the commissioners for the assessment of benefits have made their report, and the report has been acted upon, and confirmed by the court, and the time for an appeal from the confirmation has elapsed, and no appeal has been taken, it appears to the court that the costs and expenses of the proceedings, up to that stage of the proceedings, have not been otherwise paid, the court shall have the power to make a special assessment upon all the lands within the district, for an amount sufficient to pay the cost and expenses, including the expenses of collecting the special assessment.