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California Revenue and Taxation Code

§ 223

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.

Source: California Revenue and Taxation Code § 223 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.