Tenn. Code Ann. § 67-5-2301: Timbering on land subject to lien prohibited

(a) In order to ensure the collection of delinquent taxes on land, the chief value of which lies in the timber growing thereon, and to prevent persons from destroying the principal value of such land and the value of the lien resting against the land for delinquent taxes by removal of the timber from the land without paying the delinquent taxes that have accrued thereon, it is unlawful for any person, group of persons or corporation to cut, sever, haul or carry away from or saw any timber from land on which rests liens to secure the payment of delinquent taxes. (b) (1) This section is intended to apply only to timbering that will result in the production of marketable timber, and does not apply to farm wood lots of no more than ten (10) acres where the farm has a greater acreage in cultivation and is improved by a dwelling house and out-buildings. (2) Nothing in this part applies to governmental agencies or subdivisions thereof, corporations or persons having the power of eminent domain when such governmental agencies or subdivisions thereof, corporations or persons are engaged in right-of-way work in the cutting, clearing, trimming and maintaining of rights-of-way for highways, railroads, communication and power lines. Acts 1945, ch. 76, § 1; C. Supp. 1950, § 1593.1 (Williams, § 1789.12); T.C.A. (orig. ed.), § 67-1911.

(a) In order to ensure the collection of delinquent taxes on land, the chief value of which lies in the timber growing thereon, and to prevent persons from destroying the principal value of such land and the value of the lien resting against the land for delinquent taxes by removal of the timber from the land without paying the delinquent taxes that have accrued thereon, it is unlawful for any person, group of persons or corporation to cut, sever, haul or carry away from or saw any timber from land on which rests liens to secure the payment of delinquent taxes.

(b) (1) This section is intended to apply only to timbering that will result in the production of marketable timber, and does not apply to farm wood lots of no more than ten (10) acres where the farm has a greater acreage in cultivation and is improved by a dwelling house and out-buildings. (2) Nothing in this part applies to governmental agencies or subdivisions thereof, corporations or persons having the power of eminent domain when such governmental agencies or subdivisions thereof, corporations or persons are engaged in right-of-way work in the cutting, clearing, trimming and maintaining of rights-of-way for highways, railroads, communication and power lines.

(1) This section is intended to apply only to timbering that will result in the production of marketable timber, and does not apply to farm wood lots of no more than ten (10) acres where the farm has a greater acreage in cultivation and is improved by a dwelling house and out-buildings.

(2) Nothing in this part applies to governmental agencies or subdivisions thereof, corporations or persons having the power of eminent domain when such governmental agencies or subdivisions thereof, corporations or persons are engaged in right-of-way work in the cutting, clearing, trimming and maintaining of rights-of-way for highways, railroads, communication and power lines.