The Office of Local Government maintains statewide municipal boundaries for all cities and towns in Tennessee. All annexations and de-annexations are to be recorded with the register of deeds and must include a detailed description of the territory. A copy of the resolution, map, and detailed description must be sent to the Comptroller of the Treasury and the assessor of property for each county affected. *
The Office of Local Government also serves as the Tennessee State liaison to the U. S. Census Bureau's Boundary and Annexation Survey by providing the U.S. Census with municipal boundary changes. The U.S. Census Bureau conducts the Boundary and Annexation Survey (BAS) annually to collect information about selected legally defined geographic areas. The BAS is used to update information about the legal boundaries and names of all governments. Numerous federal programs rely on accurate boundaries from each BAS.
* TCA § 6-51-121 for annexations and TCA § 6-51-203 for de-annexations