Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 234 — Taxable and Exempt Property
Cal. Rev. & Tax. Code § 234
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Seed potatoes of a grower, which are personal property, held on the lien date for subsequent planting in field form and 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 § 234 — Taxable and Exempt Property is in force in the current edition of the Code, and nothing recorded condemns it.
Seed potatoes of a grower, which are personal property, held on the lien date for subsequent planting in field form and planted during the assessment year by the grower shall be exempt from taxation. This section does not apply to plant nurseries.