Amends TCA Title 67, Chapter 5.

ON APRIL 12, 2023, THE SENATE ADOPTED AMENDMENT #1 AND PASSED SENATE BILL 711, AS AMENDED. AMENDMENT #1 rewrites this bill to require that the assessor of property, in determining whether the land is agricultural land for purposes of property taxes, consider whether: (1) The land is enrolled in a conservation program administered by the United States department of agriculture; (2) The land is in a conservation easement; or (3) The land is restricted pursuant to the Hazardous Waste Management Act of 1983, if, at the time of its enrollment, the land was classified as agricultural land by the assessor of property. This amendment also requires the assessor of property, in determining whether the land is forest land for purposes of property taxes, to consider (1)-(2) above; or whether the land is restricted by the Hazardous Waste Management Act of 1983, if, at the time of its enrollment, the land was classified as forest land by the assessor of property