Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 2. Assessment

CHAPTER 1. Taxation Base

Article 1. Taxable and Exempt Property

Section 234

234. Seed potatoes. Seed potatoes of a grower, which are personal property, held on the lien date for subsequent planting in field form and 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. 1974, Ch. 14, p. 25, in effect February 7, 1974, operative March 1, 1974. Sec. 2 thereof provided no payment by state to local governments because of this act. Stats. 1981, Ch. 714, in effect January 1, 1982, renumbered the section which was formerly numbered 232.