These rules apply to parcels of real property classified as having either (1) active mineral reserves; (2) depleted mineral reserves; (3) inactive measured mineral reserves; or (4) inactive indicated mineral reserves. These rules do not apply to severed mineral rights or parcels classified as having minerals not subject to appraisal.

Authority: T.C.A. §§ 67-1-305, 67-5-502(d) and 67-5-601(d). Administrative History: Original rule filed April 25, 2017; effective July 24, 2017.