California Revenue and Taxation Code 234 – Seed potatoes of a grower, which are personal property, held on the …
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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.)
Terms Used In California Revenue and Taxation Code 234
- Lien: A claim against real or personal property in satisfaction of a debt.
- Personal property: All property that is not real property.