Is nursery stock production an agricultural use?
Yes. NAICS Industry Classification 111421 defines growing nursery products, nursery stock, shrubbery, bulbs, fruit stock, and sod as crop production, as an agricultural use. However, growing short rotation woody trees with a growth and harvest cycle of 10 years or less for pulp or tree stock is not an agricultural use as provided in Chapter Tax 18.05(1)(c). The occasional harvest and sale of a few trees on one’s property does not constitute a devotion primarily to agricultural use.
