GroundRules
ORS 307.315: Nursery stock.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 307 — Property Subject to Taxation; Exemptions
Nursery stock, as defined in ORS 571.005 (5), whether bare root, or whether balled or heeled or growing in containers in or upon the ground, is exempt from ad valorem taxation in the hands of the grower or wholesalers.
Collected 2026-09-03T23:50:13Z. Source file · JSON