Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 307 - PROPERTY SUBJECT TO TAXATION; EXEMPTIONSEXEMPTIONS
DECIDUOUS PLANTS; AGRICULTURAL PRODUCTS
Section 307.320 - Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land

ORS § 307.320

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 307.320 - Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land

The value of any deciduous trees, shrubs, plants or crops, whether annual or perennial, and any cultured Christmas trees, as defined in ORS 215.203, or timber described under ORS 321.267(3) or 321.824(3), growing upon agricultural land devoted to agricultural purposes, shall be exempt from assessment and taxation and shall not be deemed real property under the provisions of ORS 307.010.

ORS 307.320

1957 c.615 §1; 1983 c.657 §4; 1985 c.565 §53; 1989 c.887 §6; 1991 c.714 §5; 2003 c. 454, § 118; 2003 c. 621, § 79a