Source: http://www.oregonlaws.org/ors/307.320?highlight=307.010
Timestamp: 2015-10-10 10:51:47
Document Index: 652514704

Matched Legal Cases: ['§ 307', '§1', '§4', '§53', '§6', '§5', '§118', '§79']

ORS 307.320 - Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land - 2013 Oregon Revised Statutes
(Deciduous Plants; Agricultural Products)
2013 ORS § 307.320¹
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 (Zoning ordinances establishing exclusive farm use zones), or timber described under ORS 321.267 (Lands not eligible for special assessment) (3) or 321.824 (Lands not eligible for special assessment) (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 (Definition of real property and land). [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]
The legislature intended to exempt only those trees, shrubs, plants and crops tradi­tionally considered as part of soil in which they grow and therefore made real prop­erty as matter of law by ORS 307.010 (Definition of real property and land) as well as by custom, but did not intend to exempt plants grown entirely in movable containers. Salem Nursery, Inc. v. Dept. of Rev., 4 OTR 482 (1971), affd 262 Or 187, 497 P2d 371 (1972)