As used in §§ 11-14-201, 11-15-107, 11-15-108, and this part, unless the context otherwise requires:

(1)

Terms Used In Tennessee Code 67-5-1004

  • Agricultural land: means land that meets the minimum size requirements specified in subdivision (1)(B) and that either:
    (i) Constitutes a farm unit engaged in the production or growing of agricultural products. See Tennessee Code 67-5-1004
  • Agriculture: means :
    (i) The land, buildings and machinery used in the commercial production of farm products and nursery stock. See Tennessee Code 1-3-105
  • Commissioner: means the commissioner of agriculture or the commissioner's designee. See Tennessee Code 67-5-1004
  • 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.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Forest land: means land constituting a forest unit engaged in the growing of trees under a sound program of sustained yield management that has tree growth in such quantity and quality and is so managed as to constitute a forest. See Tennessee Code 67-5-1004
  • Grantor: The person who establishes a trust and places property into it.
  • Lands: includes lands, tenements and hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Tennessee Code 1-3-105
  • Open space land: includes greenbelt lands or lands primarily devoted to recreational use. See Tennessee Code 67-5-1004
  • Owner: means the person holding title to the land. See Tennessee Code 67-5-1004
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means any individual, partnership, corporation, organization, association, or other legal entity. See Tennessee Code 67-5-1004
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Road: includes public bridges and may be held equivalent to the words "county way" "county road" or "state road". See Tennessee Code 1-3-105
(A) “Agricultural land” means land that meets the minimum size requirements specified in subdivision (1)(B) and that either:

(i) Constitutes a farm unit engaged in the production or growing of agricultural products; or
(ii) 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;
(B) To be eligible as agricultural land, property must meet one (1) of the following minimum size requirements by consisting of:

(i) A single tract of at least fifteen (15) acres, including woodlands and wastelands;
(ii) 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
(iii) 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;
(2) “Commissioner” means the commissioner of agriculture or the commissioner’s designee;
(3)

(A) “Forest land” means land constituting a forest unit engaged in the growing of trees under a sound program of sustained yield management that has tree growth in such quantity and quality and is so managed as to constitute a forest;
(B) To be eligible as forest land, property must meet one (1) of the following minimum size requirements by consisting of:

(i) A single tract of at least fifteen (15) acres; or
(ii) Two (2) noncontiguous tracts within the same county totaling at least fifteen (15) acres that are separated only by a road, body of water, or public or private easement and together constitute a forest unit;
(4) “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;
(5) “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;
(6) “Open space easement” means a perpetual right in land of less than fee simple that:

(A) 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;
(B) Is restricted to the area defined in the easement deed; and
(C) Grants no right of physical access to the public, except as provided for in the easement;
(7) “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;
(8) “Owner” means the person holding title to the land;
(9) “Person” means any individual, partnership, corporation, organization, association, or other legal entity;
(10) “Planning commission” means a commission created under § 13-3-101 or § 13-4-101;
(11) “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;
(12) “Rollback taxes” means the amount of back tax differential payable under § 67-5-1008; and
(13) “State forester” means the director of the division of forestry.
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