Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Property Tax Annotations
450.0000 FRUIT, NUT TREE, AND GRAPEVINE EXEMPTION
450.0002 New Exemption Period. Trees and vines damaged by the December 1990 freeze while they were in exempt status are afforded a new exemption period as of March 1, 1991, by the October 14, 1991 amendment to Revenue and Taxation Code section 211(a). The new exemption period applies for trees and vines damaged to the extent they require pruning to the trunk or bud union to establish a new shoot. The exemption period for qualified vines extends through February 28th 1994 and for trees through February 28th 1995. LTA 1/29/1992 (No. 92/09).