Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 423.9 — Valuation of Open-Space Land Subject to an Enforceable Restriction
Cal. Rev. & Tax. Code § 423.9
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code and which is not under an open-space contract pursuant to Section 51240 of the Government Code shall be valued pursuant to Section 435.
Citator
Cal. Rev. & Tax. Code § 423.9 — Valuation of Open-Space Land Subject to an Enforceable Restriction is in force in the current edition of the Code, and nothing recorded condemns it.
Land which is zoned as timberland production pursuant to Chapter 6.7 (commencing with Section 51100) of Part 1 of Division 1 of Title 5 of the Government Code and which is not under an open-space contract pursuant to Section 51240 of the Government Code shall be valued pursuant to Section 435.