DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 1. Taxation Base 201-286›ARTICLE 1. Taxable and Exempt Property 201-242

§ 234

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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.

(Added by renumbering Section 232 (as added by Stats. 1974, Ch. 14) by Stats. 1981, Ch. 714, Sec. 398.)

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California Revenue and Taxation Code

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