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  2. U.S. State Codes
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  4. Tennessee
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  6. Title 67 - Taxes and Licenses
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  8. Chapter 5 - Property Taxes
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  10. Part 10 - Classification and Assessment — Agric...


Part 10 - Classification and Assessment — Agricultural, Forest and Open Space Land Act of 1976


  • § 67-5-1001. Short title.
  • § 67-5-1002. Legislative findings.
  • § 67-5-1003. Policy of state.
  • § 67-5-1004. Definitions. [Effective until January 1, 2020. See version effective on January 1, 2020.]
  • § 67-5-1004. Definitions.
  • § 67-5-1005. Classification of agricultural land.
  • § 67-5-1006. Classification of forest land.
  • § 67-5-1007. Classification of open space.
  • § 67-5-1008. Present use valuation -- Capitalization of income method -- Rollback taxes -- Involuntary conversion of use.
  • § 67-5-1009. Assessment of open space easement -- Basis of classification.
  • § 67-5-1010. Noncompliance by assessor.
  • § 67-5-1011. Land classified prior to July 1, 1984 -- Classification change in certain counties.
  • § 67-5-1050. Change in classification of land -- Referendum.
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