TN Code § 67-5-1004 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 5 - Property Taxes|Part 10 - Classification and Assessment — Agricultural, Forest and Open Space Land Act of 1976|§ 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.