Attorney General Opinions 
Relating to County Government

2014 Planning & Zoning

• Under T.C.A. § 13-7-114, counties cannot apply their zoning regulations to buildings or structures on land used for agricultural purposes if the buildings or structures are “incidental to the agricultural enterprise.”  The term “agricultural enterprise” is not defined in Title 13, but the terms “agriculture” and “agricultural use” traditionally have been broadly defined and courts have given the term “agricultural enterprise” a broad definition.  Buildings used as residences by farmers and farm workers are incidental to the agricultural enterprise.  The element of commerce is essential to the definition of agriculture.  Title 13 does not expressly define “farm” but that term is defined in the Right to Farm Act as land, buildings, and machinery used in the commercial production of farm products or nursery stock, and in the voter registration laws as a tract of land of at least 15 acres engaged in the production of growing crops, plants, animals, nursery or floral products producing gross agricultural income averaging at least $1,500 per year over a 3-year period.  Adequate facilities tax does not apply to structures used primarily for agricultural purposes, and there could be buildings that are not subject to zoning regulations and the building permit process, but which would be subject to the adequate facilities tax.  Because adequate facilities taxes are collected upon application for a building permit, there would be no mechanism for collection of the tax for these buildings.   Opinion No. 14-79 (September 4, 2014).