Amends TCA Section 67-5-1004.
As enacted, clarifies that the minimum size requirement of 15 acres for land to be eligible to be classified as forest land for purposes of assessment and reduced property taxes may be achieved with a single tract or with two noncontiguous tracts separated only by a road, body of water, or public or private easement.
As enacted, clarifies that the minimum size requirement of 15 acres for land to be eligible to be classified as forest land for purposes of assessment and reduced property taxes may be achieved with a single tract or with two noncontiguous tracts separated only by a road, body of water, or public or private easement.
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