TCA § 67-5-1004 — Definitions

As used in §§ 11-14-201 , 11-15-107 , 11-15-108 , and this part, unless the context otherwise requires: “Agricultural land” means land that meets the minimum size requirements specified in subdivision (1)(B) and that either: Constitutes a farm unit engaged in the production or growing of agricultural products; or Has been farmed by the owner or the owner's parent or spouse for at least twenty-five (25) years and is used as the residence of the owner and not used for any purpose inconsistent with an agricultural use. To be eligible as agricultural land, property must meet one (1) of the following minimum size requirements by consisting of: A single tract of at least fifteen (15) acres, including woodlands and wastelands; Two (2) noncontiguous tracts within the same county, including woodlands and wastelands, one (1) of which is at least fifteen (15) acres and the other being at least ten (10) acres and together constituting a farm unit; or Two (2) noncontiguous tracts within the same county totaling at least fifteen (15) acres, including woodlands and wastelands, that are separated only by a road, body of water, or public or private easement and together constituting a farm unit; “Commissioner” means the commissioner of agriculture or the commissioner's designee; “Forest land” means land constituting a forest unit engaged in the growing of trees under a sound program of sustained yield management that is at least fifteen (15) acres and that has tree growth in such quantity and quality and so managed as to constitute a forest; “Gross agricultural income” means total income, exclusive of adjustments or deductions, derived from the production or growing of crops, plants, animals, aquaculture products, nursery, or floral products, including income from the rental of property for such purposes and income from federal set aside and related agricultural management programs; “Local government advisory committee,” “Tennessee local government advisory committee,” or “Tennessee local government planning advisory committee” means the local government planning advisory committee created by § 4-3-727; “Open space easement” means a perpetual right in land of less than fee simple that: Obligates the grantor and the grantor's heirs and assigns to certain restrictions constituted to maintain and enhance the existing open or natural character of the land; Is restricted to the area defined in the easement deed; and Grants no right of physical access to the public, except as provided for in the easement; “Open space land” means any area of land other than agricultural and forest land, of not less than three (3) acres, characterized principally by open or natural condition, and whose preservation would tend to provide the public with one (1) or more of the benefits enumerated in § 67-5-1002, and that is not currently in agricultural land or forest land use. “Open space land” includes greenbelt lands or lands primarily devoted to recreational use; “Owner” means the person holding title to the land; “Person” means any individual, partnership, corporation, organization, association, or other legal entity; “Planning commission” means a commission created under § 13-3-101 or § 13-4-101; “Present use value” means the value of land based on its current use as either agricultural, forest, or open space land and assuming that there is no possibility of the land being used for another purpose; “Rollback taxes” means the amount of back tax differential payable under § 67-5-1008; and “State forester” means the director of the division of forestry. Acts 1976, ch. 782, § 4; 1977, ch. 256, § 1; 1978, ch. 613, §§ 1, 2; T.C.A., § 67-653; Acts 1984, ch. 685, § 3; 1992, ch. 661, §§ 2-5; 1992, ch. 693, § 18; 1998, ch. 1066, § 8; 1999, ch. 141, § 1; 2002, ch. 632, § 1; 2017, ch. 297, § 2; 2019, ch. 436, § 1. Code Commission Notes. Former subdivision (3), concerning the director of the state planning commission, was deleted as obsolete by authority of the code commission in 2006. Compiler's Notes. Section 67-5-1050 provides for a referendum whereby in certain counties the provisions of §§ 67-5-1002(5) , 67-5-1003(3) , and 67-5-1004(8) (now § 67-5-1004(7) ), may operate to change the classification of any land which has been classified under the provisions of this part prior to July 1, 1984. See section 67-5-1050 . The amendment to this section by Acts 2002, ch. 632, § 1 shall not apply to properties for which the agricultural classification was approved prior to January 1, 2003, until there has been a sale of the property, or change of use to a nonqualifying use. Acts 1984, ch. 685, § 4, provided: “The provisions of this act shall not operate to change the classification of any land that has been classified under the provisions of this part prior to July 1, 1984.” Acts 1999, ch. 141, § 7 provided that the 1999 amendment by that act, which rewrote (1), shall be effective for tax year 1999. Acts 2002, ch. 632, § 6 provided that there shall be no rollback assessment when property is disqualified solely as a result of amendments by the act to §§ 67-5-1004(1)(B) and 67-5-1008(d)(2) -(4) and (e)(3), so long as the property continues to be used in a qualifying use and is not the subject of a sale or transfer which would cause the property to violate the minimum size or maximum acreage provisions of this part. Such disqualified property shall be at risk of a rollback assessment until it has been assessed at market value under part 6 of this chapter for three (3) years, and during such time a rollback assessment shall be made if the property ceases to be used in a qualifying use or is the subject of a sale or transfer which would cause the property to violate the minimum size or maximum acreage provisions of this part. Acts 2017, ch. 297, § 4 provided that the act, which amended this section, shall apply to the tax year beginning January 1, 2017. Amendments. The 2019 amendment, effective January 1, 2020, in (1)(B), substituted “one (1) of the following minimum size requirements by consisting of:” for “minimum size requirements as follows: it must consist either of a”; added the designations for (1)(B)(i) and (ii); and added (1)(B)(iii). Effective Dates. Acts 2019, ch. 436, § 2. January 1, 2020. Cross-References. Change in classification, § 67-5-1050 . Land classified prior to July 1, 1984, classification change in certain counties, § 67-5-1011 . NOTES TO DECISIONS 1. Agricultural Land. 1. Agricultural Land. Although plaintiff did not actually farm or cultivate property, evidence was sufficient to show the subject property was being held for the production or growing of crops. Batson East-Land Co. v. Boyd, 4 S.W.3d 185, 1998 Tenn. App. LEXIS 313 (Tenn. Ct. App. 1998).