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Oregon Revised Statutes

Or. Rev. Stat. § 307.315 (2026)

Nursery stock

✓ current as of May 2026
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      307.315 Nursery stock. 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]

Notes of Decisions
Cited in 1 case, 1972–1972 · leading case: Salem Nursery, Inc. v. Dep't of Revenue, 497 P.2d 371 (Or. 1972).
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Salem Nursery, Inc. v. Dep't of Revenue, 497 P.2d 371 (Or. 1972). “While the instant case was pending in the Tax Court, the legislature enacted ORS 307.315 which states: “Nursery stock, as defined in subsection (5) of ORS 571.”
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