TN SB3191

Legislative Description

As enacted, specifies that the general assembly finds that value for agricultural, forest, or open space land should not be deemed the value of property for any purpose other than a future assessment of rollback taxes, because it does not determine the actual tax liability of a qualifying owner at the time of valuation. - Amends TCA Title 67, Chapter 5, Part 10.

Taxes, Agricultural and Open Spaces

Last Action

Committee Referrals