Oregon Revised Statutes

Or. Rev. Stat. § 307.320 (2026)

Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land

✓ current as of May 2026

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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]

Notes of Decisions

Cited in 12 cases, 1966–2015 · leading case: Emanuel Lutheran Charity Bd. v. Dep't of Revenue, 4 Or. Tax 410 (Or. T.C. 1971).

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Emanuel Lutheran Charity Bd. v. Dep't of Revenue, 4 Or. Tax 410 (Or. T.C. 1971). “The legislature knows how to grant flat exemptions from taxation; see ORS 307.320 and 307.325. It is patent that this has not been done under ORS 307.”

Hulburt v. Dep't of Revenue, 4 Or. Tax 475 (Or. T.C. 1971). · cites it 2× “) The owners’ theory of the ease was that the highest and best use of the subject property was agricultural, specifically the growing of pears, that its value for tax purposes must be based on sales of comparable pear orchard property and assessed uniformly therewith; that the…”

Benson v. Dep't of Revenue, 9 Or. Tax 129 (Or. T.C. 1982). · cites it 3× “345, but a further complication for the assessor is created by ORS 307.320: “The value of any deciduous trees, * * * growing upon agricultural land devoted to agricultural purposes, shall be *133 exempt from assessment and taxation and shall not be deemed real property under the…”

Salem Nursery, Inc. v. Dep't of Revenue, 497 P.2d 371 (Or. 1972). · cites it 6× “The sole issue presented is whether the azalea plants are exempt from taxation pursuant to ORS 307.320 which reads: “The value of any deciduous trees, shrubs, plants or crops, whether annual or perennial, grow *189 ing upon agricultural land devoted to agricultural purposes,…”

Salem Nursery, Inc. v. Dep't of Revenue, 4 Or. Tax 482 (Or. T.C. 1971). · cites it 9× “On June 18, 1969, the plaintiff appeared in the office of the assessor, pursuant to the letter of May 27, 1969, claiming exemption of the property, but the claim was denied in writing on June 26, 1969, on the ground that the statutory exemption on which the plaintiff relied, ORS…”

Carman, Carman, Detlefsen, Forbes, Gray, Hoffman, Huntley, Laird, Lund, Luttrell, Rankin & Dement v. Dep't of Revenue, 3 Or. Tax 516 (Or. T.C. 1969). “He then made a deduction for growing crops as allowed by ORS 307.320 and the balance represented farm use value.”

Lake Cnty. Bd. of Equalization v. Comm'n, 3 Or. Tax 221 (Or. T.C. 1968). · cites it 3× “The deductions were: $202,500 BLM and Forest Service grazing permits 92,800 Irrigation equipment 52,430 Land located in Klamath County, Oregon 417,125 Deduction under ORS 307.320 for deciduous plants and crops $764,855 The county appraiser agreed with all of the above deductions…”

Benton v. Dep't of Revenue, 715 P.2d 489 (Or. 1986). · cites it 3× “ORS 307.320, which exempts fruit trees from property taxation, provides: “The value of any deciduous trees, shrubs, plants or crops * * * whether annual or perennial * * * growing upon agricultural land devoted to agricultural purposes, shall be exempt from assessment and…”

Habitat for Humanity of the Mid-Willamette Valley v. Marion Cnty. Assessor (Or. T.C. 2014). “The legislature knows how to grant flat exemptions from taxation; see ORS 307.320 and 307.325. It is patent that this has not been done under ORS 307.”

Laurel Hill Ctr., Inc. v. Lane Cnty. Assessor (Or. T.C. 2015). “The legislature knows how to grant flat exemptions from taxation; see ORS 307.320 and 307.325. It is patent that this has not been done under ORS 307.”

Lake Cnty. Bd. of Equalization v. Dep't of Revenue, 478 P.2d 377 (Or. 1970). · cites it 2× “Defendant, on cross-appeal, contends that the Tax Court erred in failing to make a deduction for the *253 value of alfalfa and native grasses as tax exempt growing crops, under ORS 307.320. The Tax Court, in its decision, held that “the evidence in this case does not justify the…”

Doerner v. State Tax Comm'n, 2 Or. Tax 377 (Or. T.C. 1966). “The plaintiffs argue, with some validity, that the assessor’s sales study and the ratio study were not correct because improper valuations were given to improvements on the property sold resulting in a distorted residual land value; that some farm sales included personal…”

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