Section 223 Of Article 1. Taxable And Exempt Property From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 1. >> Article 1.

. Fruit trees, nut trees, and grapevines of a grower, which are personal property, held on the lien date for subsequent planting in orchard or vineyard form and are planted during the assessment year by the grower shall be exempt from taxation. This section does not apply to plant nurseries.