Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 2. Assessment
CHAPTER 1. Taxation Base
Article 1. Taxable and Exempt Property
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.