ORS
307.315¹
Nursery stock
Nursery stock, as defined in ORS 571.005 (Definitions for ORS 571.005 to 571.230) (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. [1971 c.285 §2; 1979 c.692 §1]
1 Legislative Counsel Committee, CHAPTER 307—Property Subject to Taxation; Exemptions, https://www.oregonlegislature.gov/bills_laws/Archive/2007ors307.pdf (2007) (last accessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2007, Chapter 307, https://www.oregonlegislature.gov/bills_laws/ors/307ano.htm (2007) (last accessed Feb. 12, 2009).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information