Property Subject to Taxation

ORS 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 (Zoning ordinances establishing exclusive farm use zones), or timber described under ORS 321.267 (Lands not eligible for special assessment) (3) or 321.824 (Lands not eligible for special assessment) (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 (Definitions of “land” and “real property” for state property tax laws). [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

Comparable sales of orchards were used to determine true cash value of orchard land without trees. Hulburt v. Dept. of Rev., 4 OTR 475 (1971)

The legislature intended to exempt only those trees, shrubs, plants and crops traditionally considered as part of soil in which they grow and therefore made "real property" as matter of law by ORS 307.010 as well as by custom, but did not intend to exempt plants grown entirely in movable containers. Salem Nursery, Inc. v. Dept. of Rev., 4 OTR 482 (1971), aff'd 262 Or 187, 497 P2d 371 (1972)

Chapter 307

Atty. Gen. Opinions

Validity of ad valorem and severance taxation of logs destined for export, (1975) Vol 37, p 427; application of Article XI, section 11b of Oregon Constitution to this chapter, (1990) Vol 46, p 388

Law Review Citations

5 EL 516 (1975)


Last accessed
Jun. 26, 2021