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HomePublic Utilities CodeDiv. 7Ch. 4Art. 8§ 16642 Farm Products Tax Exemption

§ 16642 Farm Products Tax Exemption

Public Utilities Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 16642 Farm Products Tax Exemption

Key Takeaways

  • •Farm stuff like crops stored in a special area (district) don't get taxed by that area.
  • •This rule only applies if the farm stuff is kept inside the district's borders.
  • •The law was added a long time ago, in 1953.

Example

A farmer stores his harvested wheat in a big barn inside a special farming district.

The district cannot charge the farmer extra money (taxes) just because the wheat is stored there.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 16642 Farm Products Tax Exemption

Farm products and crops which are stored within the exterior boundaries of the district are not subject to taxation by the district. (Added by Stats. 1953, Ch. 72.)

Last verified: January 23, 2026

Key Terms

Farm productscropsexterior boundariesdistricttaxation

Related Statutes

  • § 101160 Transit District General Manager
  • § 101161 Transit District Manager Appointment
  • § 101165 District Officer Appointments
  • § 16641 District Taxing Power
  • § 16645 Tax Levy Purpose Statement

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 16642.
View Official Source