Stribling's Nurseries, Inc. v. County of Merced

Plaintiff nursery filed an action to recover from defendant County of Merced taxes on nursery stock paid under protest, and received a judgment in the court below. The claim is based upon Agricultural Code section 30.3, which reads as follows: “Inasmuch as the planned production of trees, vines, rose bushes, ornamental plants and other horticultural crops is distinguishable from the production of other products of the soil only in relation to the time elapsing before maturity, plants being produced by nurseries shall be considered to be ‘growing agricultural crops’ for the purpose of any laws…