Oregon Revised Statutes Chapter 307 § 307.320 — Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on
Oregon Revised Statutes Chapter 307 ·
Oregon Code § 307.320·Enacted ·Last updated March 01, 2026
Statute Text
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]
Plain English Explanation
This Oregon statute addresses Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on
. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 307.320
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 307.320. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.