Oregon Statutes
§ 307.320 — Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land
Oregon § 307.320
This text of Oregon § 307.320 (Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 307.320 (2026).
Text
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, or timber described under ORS 321.267 (3) or 321.824 (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.
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Related
Salem Nursery, Inc. v. Department of Revenue
4 Or. Tax 482 (Oregon Tax Court, 1971)
Legislative History
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
Nearby Sections
15
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Bluebook (online)
Oregon § 307.320, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/307.320.