Oregon Revised Statutes

Or. Rev. Stat. § 307.325 (2026)

Agricultural products in possession of farmer

✓ current as of May 2026

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307.325 Agricultural products in possession of farmer. (1) The items of personal property described in subsection (2) of this section which, on the assessment date, are owned and in the actual or constructive possession of the farmer who produced them or who has procured them for use or consumption in the farm operations of the farmer, shall be exempt from taxation.

(2) The items referred to in subsection (1) of this section are as follows:

(a) Grain.

(b) Seed.

(d) Fruit.

(e) Vegetables.

(f) Nuts.

(g) Hops.

(h) Wool.

(i) Fish.

(j) Poultry.

(k) Butter, cheese and evaporated, condensed or concentrated milk.

(L) Mint.

(m) Bivalve mollusks.

(n) Livestock.

(o) Fur-bearing animals.

(p) Bees.

(q) Vermiculture supplies and products. [1965 c.429 §2; 1979 c.692 §2; 1987 c.691 §1; 2001 c.753 §11; 2005 c.657 §5]

(Commercial Facilities Under Construction)

Notes of Decisions

Cited in 3 cases (1 in the last 5 years), 1971–2023 · leading case: Anadromous, Inc. v. Dep't of Revenue, 11 Or. Tax 272 (Or. T.C. 1989).

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Anadromous, Inc. v. Dep't of Revenue, 11 Or. Tax 272 (Or. T.C. 1989). “For example, ORS 307.325 lists several specific items which are exempt in the hands of the farmer, one of which is “fish.”

Farmers Direct, Inc. Dept. of Rev. (Or. T.C. 2023). “at 421; see ORS 307.325 (exempting livestock, poultry, fur-bearing animals and bees); ORS 307.”

Mrs. Smith's West Coast Pie Co. v. Dep't of Revenue, 4 Or. Tax 398 (Or. T.C. 1971). · cites it 3× ““(2) Except as provided in ORS 307.325 [an exemption for farmers], if the assessment covers any of the items listed in subsection (3) of this section, or any processed product thereof, in the hands of a farmer, producer or processor while being transported to or held in storage…”

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