California Revenue and Taxation Code

§ 223

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 223Div. 1 · Part 2 · Ch. 1 · Art. 1

Statute text

View on leginfo.ca.gov

Fruit trees, nut trees, and grapevines of a grower, which are personal property, held on the lien date for subsequent planting in orchard or vineyard form and are planted during the assessment year by the grower shall be exempt from taxation. This section does not apply to plant nurseries.

Legislative history

Amended by Stats. 1968, Ch. 236.