2021 Tennessee Code
Part 2 - Bridges
§ 54-11-202. Bridges to Be Made by County — Tax Levy

Bridges that cannot be built by the overseer and the overseer's assistants shall be a county charge, and the county legislative body shall make a levy on the taxables to raise money for the purpose, and shall contract and agree for building, keeping, and repairing the bridges.
Code 1858, § 1212 (deriv. Acts 1804, ch. 1, § 5); Shan., § 1708; Code 1932, § 3018; impl. am. Acts 1978, ch. 934, §§ 7, 36; T.C.A. (orig. ed.), § 54-1108.