2019 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
§ 67-5-1002. Legislative findings.
- The general assembly finds that:
(1) The existence of much agricultural, forest and open space land is threatened by pressure from urbanization, scattered residential and commercial development, and the system of property taxation. This pressure is the result of urban sprawl around urban and metropolitan areas, which also brings about land use conflicts, creates high costs for public services, contributes to increased energy usage, and stimulates land speculation;
(2) The preservation of open space in or near urban areas contributes to:
(A) The use, enjoyment and economic value of surrounding residential, commercial, industrial or public use lands;
(B) The conservation of natural resources, water, air, and wildlife;
(C) The planning and preservation of land in an open condition for the general welfare;
(D) A relief from the monotony of continued urban sprawl; and
(E) An opportunity for the study and enjoyment of natural areas by urban and suburban residents who might not otherwise have access to such amenities;
(3) Many prime agricultural and forest lands in Tennessee, valuable for producing food and fiber for a hungry world, are being permanently lost for any agricultural purposes and that these lands constitute important economic, physical, social, and esthetic assets to the surrounding lands and to the people of Tennessee;
(4) Many landowners are being forced by economic pressures to sell such agricultural, forest, or open space land for premature development by the imposition of taxes based, not on the value of the land in its current use, but on its potential for conversion to another use; and
(5) The findings of subdivisions (1)-(4) must be tempered by the fact that in rural counties an over-abundance of land held by a single landowner that is classified on the tax rolls by this part could have an adverse effect upon the ad valorem tax base of the county, and thereby disrupt needed services provided by the county. To this end, a limit must be placed upon the number of acres that any one (1) owner within a tax jurisdiction can bring within this part.
