Oregon Statutes 307.315 – Nursery stock
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Nursery stock, as defined in ORS § 571.005 (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]