Masters Theses

Date of Award

6-1987

Degree Type

Thesis

Degree Name

Master of Science

Major

Geography

Major Professor

Charles S. Aiken

Committee Members

Theodore H. Schmudde, Thomas L. Bell

Abstract

The loss of open space and agricultural land due to urban encroachment is of increasing regional and national concern. In 1976, Tennessee passed a use-value taxation measure to help preserve open space. The Agricultural, Forest, and Open Space Land Act was designed to prevent premature development of open space by having land assessed at its value for agriculture rather than at market value. This study assesses whether the goals of the law are being met in Knox County, a county where open space and farmland are being threatened by urban encroachment.

Four sample areas were selected in Knox County from which to gather data on property parcel enrollment, land use of parcels, and tax savings to property owners. Only 45 percent of the eligible parcels were enrolled as of March, 1984. However, 56 percent of the eligible acreage was enrolled and almost 73 percent of the enrolled parcels was in agricultural uses. Although the program is attracting agricultural parcels, nowhere near the maximum number are enrolled because of lack of knowledge about the law.

The Agricultural, Forest, and Open Space Land Act is only partially fulfilling its goals. Although much of the land enrolled is agricultural, there is no guarantee that property parcels will remain under the law for any extended period of time. Some changes must be made in the law if the objectives are to be realized.

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