Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
450.0000 FRUIT, NUT TREE, AND GRAPEVINE EXEMPTION
450.0001 Grafting. Property Tax Rule 131(e) contemplates and requires that trees or vines reach commercial production before a new four-year exemption can apply as the result of grafting. Then, only if the trees or vines are grafted so thoroughly so as to make them nonproducing should the exemption be restored, just as if the producing trees or vines had been replaced by nonproducing trees or vines. LTA 7/7/1987 (No. 87/50).