Nunes Turfgrass, Inc. v. County of Kern

Opinion

ZENOVICH, Acting P. J.

The issue before us is whether the Legislature has the authority to extend the “growing crops” exemption from taxation (Cal. Const., art. XIII, § 3, subd. (h)) to turf grasses grown for sale and transplanted as living plants. For the following reasons we conclude that the enactment (Rev. & Tax. Code, § 202.1) is an invalid exercise of the legislative authority.

The Superior Court of Kern County granted judgment for Nunes Turfgrass, Inc. (hereafter Nunes), finding that Nunes was entitled to a refund of the taxes assessed by the County of Kern (hereafter Kern) and…