{"data":{"id":"us-or/ors-307.315","jurisdiction":"us-or","citation":"ORS 307.315","heading":"Nursery stock.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 307 — Property Subject to Taxation; Exemptions"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors307.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"62cc797e77343b42b29b44308d9febf1c18da835378e1f3f86bede994f12d37f","source_id":"us-or","stale":false,"prev":"us-or/ors-307.310","next":"us-or/ors-307.320"},"notice":"GroundRules: Original legal text. Not legal advice."}