GroundRules
RTC § 234
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 2. ASSESSMENT [201. - 1367.]
- CHAPTER 1. Taxation Base [201. - 287.]
- ARTICLE 1. Taxable and Exempt Property [201. - 242.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON