Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Part 2. Assessment
CHAPTER 1. Taxation Base
Article 1. Taxable and Exempt Property
223. Fruit and nut trees and grapevines. 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.
History.—Added by Stats. 1967, p. 3106, in effect November 8, 1967. Stats. 1968, p. 548, in effect November 13, 1968, deleted "in storage" following "held" in the first sentence.