For regulatory purposes, a municipality shall allocate to the costs of providing any of the services authorized by § 7-52-401:(1) An amount for attachments to poles owned by the municipality equal to the highest rate charged by the municipality to any other person or entity for comparable pole attachments; and(2) Any applicable rights-of-way fees, rentals, charges, or payments required by state or local law of a nongovernmental corporation that provides the identical services. Acts 1997, ch. 531, § 6.
Tennessee Legal Code