§ 234
42 words·~1 min read·
/ca/revenue-and-taxation-code/234·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.