67-5-1006 - Classification of forest land. - Tennessee Statutes

67-5-1006. Classification of forest land.

(a)  (1)  Any owner of land may apply for its classification as forest land by filing a written application with the assessor of property. The application must be filed by March 1. Reapplication thereafter is not required so long as the ownership as of the assessment date remains unchanged. Property that qualified as forest land the year before under different ownership is disqualified if the new owner does not timely apply. The assessor shall send a notice of disqualification to these owners, but shall accept a late application if filed within thirty (30) days of the notice of disqualification and accompanied by a late application fee of fifty dollars ($50.00).

     (2)  The assessor shall determine whether such land is forest land, and, if such a determination is made, the assessor shall classify and include it as such on the county tax roll.

(b)  (1)  In determining whether any land is forest land, the assessor of property shall take into account, among other things, the acreage of such land, the amount and type of timber on the land, the actual and potential growth rate of the timber, and the management practices being applied to the land and to the timber on it.

     (2)  The assessor of property may request the advice of the state forester in determining whether any land should be classified as forest land, and the state forester shall make such advice available.

(c)  An application for classification of land as forest land shall be made upon a form prescribed by the state board of equalization, in consultation with the state forester, and shall include a description of the land, a general description of the uses to which it is being put, aerial photographs, if available, and such other information as the assessor of property or state forester may require to aid the assessor of property in determining whether the land qualifies for designation as forest land.

(d)  (1)  Any person aggrieved by the denial of any application to the assessor of property for designation of land as forest land may appeal to the state forester on a form prescribed by the state forester.

     (2)  The state forester shall examine the land, and may have access to the original application filed with the assessor of property, and shall determine if the land is forest land.

     (3)  If the state forester determines that it is, the state forester shall notify the owner and the assessor of property, who shall classify such land as forest land and include it as such on the tax rolls of the county.

(e)  (1)  The landowner, or the assessor of property, may appeal the decision of the state forester to the chancery court for the county.

     (2)  Such appeal shall be taken within ninety (90) days after the issuance of the determination by the state forester.

     (3)  The landowner and the assessor of property shall have the same rights and remedies for appeal and relief as are provided in the general statutes with respect to appeals from boards of tax equalization.

[Acts 1976, ch. 782, § 6; T.C.A., § 67-655; Acts 1989, ch. 56, § 2; 1999, ch. 141, § 4; 2000, ch. 599, § 1; 2001, ch. 152, § 2; 2008, ch. 971, § 1; 2008, ch. 1161, § 3.]