Tennessee Code Title 4. State Government § 4-11-115

(1) “Crops” mean any plants, or parts of plants, grown from the soil through cultivation for commercial or other purposes, to be offered for sale or used for consumption;

(2) “Farmer” means a person engaged in the practice of growing crops or harvesting naturally grown products of the soil to be sold or consumed;  and

(3) “Local historical board”:

(1) Farm crops on land that is part of a historical site if such land is comprised of five (5) or more contiguous acres;  and

(2) Harvest hay and other such naturally grown products of the soil on land that is part of a historical site if the land is comprised of fewer than five (5) contiguous acres.

(c)(1) All proceeds received by local historical boards under subsection (b) must be used for the preservation of historical sites and structures managed by such boards, in accordance with state guidelines and standards issued by the United States secretary of the interior, as applicable.

(2) Local historical boards shall submit an annual report no later than December 31 of each year to the Tennessee historical commission that includes detailed information about all contracts entered into under this section for the calendar year and how the proceeds from the contracts were used.