Oregon Statutes 307.320 – Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land
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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. [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]
Terms Used In Oregon Statutes 307.320
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.