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PTLG Table of Contents > Property Tax Annotations > B > 205.0000 BUSINESS INVENTORY EXEMPTION > 205.0130

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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B

205.0000 BUSINESS INVENTORY EXEMPTION

Annotation 205.0130

205.0130 Plants. The exemption does not apply to plants not held for sale, whether annual or perennial. The harvested products thereof are, however, entitled to the exemption. The exemption is likewise applicable to nursery plants held for sale as living plants by nurseries, which plants are subject to taxation as personal property. OAG 11/7/1974 (No. CV 74-68, Vol. 57, p. 506).