This part shall not apply to development of:

(1) Public buildings;

Terms Used In Tennessee Code 67-4-2906

  • Building: means any structure built for the support, shelter, or enclosure of persons, chattels, or movable property of any kind, including a mobile home. See Tennessee Code 67-4-2903
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: means a county or metropolitan government. See Tennessee Code 67-4-2903
  • Development: means the construction, building, erection, or improvement to land by providing a new building or structure that provides floor area for residential use. See Tennessee Code 67-4-2903
  • Internal Revenue Code: means title 26 of the United States Code as effective during the year in which net earnings are determined under this part. See Tennessee Code 67-4-2004
(2) Places of worship;
(3) Barns or other outbuildings used for agricultural purposes;
(4) Replacement buildings or structures for previously existing buildings and structures destroyed by fire or other disaster;
(5) A building or structure owned by a nonprofit corporation that is a qualified 501(c)(3) corporation under the federal Internal Revenue Code (26 U.S.C. § 501(c)(3)); or
(6) A building or structure located in any census tract of the county that has been designated by the federal government as being eligible for federal incentives because of blight, economic distress or urban renewal, upon a proper finding by the county legislative body that the exemption is necessary to stimulate growth in these economically challenged areas.
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