Tenn. Code Ann. § 69-5-914

Where a drainage district is situated in more than one (1) county, it is the duty of the trustee of any county in which such district lies to accept coupons or bonds, or both, issued by such district in settlement of assessments levied against lands embraced in that portion of the district located in the trustee's county. It is lawful for any coupons or bonds, or both, so accepted in payment of assessments to be used by the trustee of any county in making a full settlement with the trustee of the county in which the district originated, such accounting in coupons or bonds, or both, to be considered and handled in all respects as a cash transaction.