Revenue and Taxation Code - RTC
DIVISION 1. PROPERTY TAXATION [50 - 5911]
( Division 1 enacted by Stats. 1939, Ch. 154. ) PART 2. ASSESSMENT [201 - 1367]
( Part 2 enacted by Stats. 1939, Ch. 154. ) CHAPTER 1. Taxation Base [201 - 286]
( Chapter 1 enacted by Stats. 1939, Ch. 154. ) ARTICLE 1. Taxable and Exempt Property [201 - 242]
( Article 1 enacted by Stats. 1939, Ch. 154. ) 234.
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.)