AN ACT to amend Tennessee Code Annotated, Section 11-14-307; Section 11-14-406; Section 11-7-109; Title 66; Section 67-4-409; Title 67, Chapter 5, Part 10 and Section 67-5-2402, relative to rollback taxes.
As introduced, eliminates liability for rollback taxes on agricultural, forest, or open space land with a greenbelt classification when the land is sold; requires that a buyer of property with a greenbelt classification submit a new application to renew the property's greenbelt classification. - Amends TCA Section 11-14-307; Section 11-14-406; Section 11-7-109; Title 66; Section 67-4-409; Title 67, Chapter 5, Part 10 and Section 67-5-2402.
Taxes, Real Property
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