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
§ 67-5-1050. Change in classification of land -- Referendum.
(a) In counties having a population according to the 1980 federal census or any subsequent federal census of not less than fourteen thousand nine hundred (14,900) nor more than fourteen thousand nine hundred twenty-five (14,925), §§ 67-5-1002(5), 67-5-1003(3) and 67-5-1004(7), concerning the maximum limit of acreage available for any one (1) owner under this part, shall operate to change the classification of any land which has been classified under this part prior to July 1, 1984.
(b) This section shall have no effect unless it is approved by a two-thirds (⅔) vote of the county legislative body of any county to which it may apply. Its approval or nonapproval shall be proclaimed by the presiding officer of the county legislative body and certified by the presiding officer to the secretary of state.
