Oregon § 307.325 Agricultural products in possession of farmer

Oregon Statutes

§ 307.325 — Agricultural products in possession of farmer

Oregon § 307.325

Vol.8

Title 29Revenue and Taxation

Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.325 (Agricultural products in possession of farmer) 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. § 307.325 (2026).

Text

(1)The items of personal property described in subsection (2) of this section which, on the assessment date, are owned and in the actual or constructive possession of the farmer who produced them or who has procured them for use or consumption in the farm operations of the farmer, shall be exempt from taxation.

(2)The items referred to in subsection (1) of this section are as follows:

(a)Grain.

(b)Seed.

(c)Hay.

(d)Fruit.

(e)Vegetables.

(f)Nuts.

(g)Hops.

(h)Wool.

(i)Fish.

(j)Poultry.

(k)Butter, cheese and evaporated, condensed or concentrated milk.

(L)Mint.

(m)Bivalve mollusks.

(n)Livestock.

(o)Fur-bearing animals.

(p)Bees.

(q)Vermiculture supplies and products. [1965 c.429 §2; 1979 c.692 §2; 1987 c.691 §1; 2001 c.753 §11; 2005 c.657 §5] (Commercial Facilities Under Const

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(1) The items of personal property described in subsection (2) of this section which, on the assessment date, are owned and in the actual or constructive possession of the farmer who produced them or who has procured them for use or consumption in the farm operations of the farmer, shall be exempt from taxation.
(2) The items referred to in subsection (1) of this section are as follows:
(a) Grain.
(b) Seed.
(c) Hay.
(d) Fruit.
(e) Vegetables.
(f) Nuts.
(g) Hops.
(h) Wool.
(i) Fish.
(j) Poultry.
(k) Butter, cheese and evaporated, condensed or concentrated milk.
(L) Mint.
(m) Bivalve mollusks.
(n) Livestock.
(o) Fur-bearing animals.
(p) Bees.
(q) Vermiculture supplies and products. [1965 c.429 §2; 1979 c.692 §2; 1987 c.691 §1; 2001 c.753 §11; 2005 c.657 §5]
(Commercial Facilities Under Construction)