Skip to main content
Find a Lawyer

Tennessee Code Title 11. Natural Areas and Recreation § 11-15-105

Current as of January 02, 2024 | Updated by Findlaw Staff

(a) When a scenic easement is held by a public body for the purposes of this chapter, the subject real property shall be assessed on the basis of the true cash value of the property or as otherwise provided by law, less such reduction in value as may result from the granting of the scenic easements.

(b)(1) The value of the easement interest held by the public body shall be exempt from property taxation to the same extent as other public property.

(2) If a scenic easement in a structure is held by a public body for the term of a person's life or a term of years, the exemption shall apply for the length of the term and no longer.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Tennessee Code Title 11. Natural Areas and Recreation § 11-15-105 - last updated January 02, 2024 | https://codes.findlaw.com/tn/title-11-natural-areas-and-recreation/tn-code-sect-11-15-105/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard