Authorizes the Mitchell County Sheriff's Office (Office) to enter into MOUs with the Unicoi County, Tennessee, Sheriff's Office to engage in law enforcement special operations across state lines. Directs that the MOU must address the manner in which liability claims for damage to persons or property will be shared or assigned, while limiting the liability of the State and Mitchell County to the greatest extent possible while ensuring public safety. Requires that any MOU entered into that year be reported to the Department of Justice by November 1 of each year.