Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > B > 205.0000 BUSINESS INVENTORY EXEMPTION > 205.0320

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

B

205.0000 BUSINESS INVENTORY EXEMPTION

Annotation 205.0320

205.0320 Trout Farms. Fish grown in a trout farm are properly classified as inventory, not as growing crops, because they cannot meet the test of growing crops as defined by California courts. C 3/1/1978.