The following property is exempt from the yield tax imposed by section 63-1706 , Idaho Code: Christmas trees, annual forest crops to include nuts, berries, foliage, cones and other forest products harvested for domestic use of the landowner; provided, that the taxes exempted from any one (1) ownership shall not exceed twenty-five dollars ($25.00) in any one (1) year.

[63-1708, added 1982, ch. 123, sec. 5, p. 356.]