The commissioners shall make an equitable apportionment and assessment of the costs, expenses, cost of construction, fees, and damages assessed for the construction of any such improvement, and make a report in writing of the apportionment and assessment to the county court.
Apportionment of costs — Report
Tenn. Code Ann. § 69-5-304, under Commissioners — Apportionment of Assessments.
Tenn. Code Ann. § 69-5-304