Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 223 — Taxable and Exempt Property
Cal. Rev. & Tax. Code § 223
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Fruit trees, nut trees, and grapevines of a grower, which are personal property, held on the lien date for subsequent planting in orchard or vineyard form and are planted during the assessment year by the grower shall be exempt from taxation. This section does not apply to plant nurseries.
Citator
Cal. Rev. & Tax. Code § 223 — Taxable and Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.
Fruit trees, nut trees, and grapevines of a grower, which are personal property, held on the lien date for subsequent planting in orchard or vineyard form and are planted during the assessment year by the grower shall be exempt from taxation. This section does not apply to plant nurseries.