2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 307
307.320 Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land.
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]
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