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.
ORS 307.315
Applied in 1 court decision — leading case Salem Nursery, Inc. v. Department of Revenue (1972)
Most recently applied in Salem Nursery, Inc. v. Department of Revenue (May 1972)
1971 c.285 §2; 1979 c.692 §1
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.