Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 427 — Valuation of Open-Space Land Subject to an Enforceable Restriction
Cal. Rev. & Tax. Code § 427
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Nothing in this article shall prevent the board or the assessor, in valuing open-space land for assessment purposes from taking into consideration the existence of any mines, minerals and quarries in or upon the land being valued, including, but not limited to oil, gas, and other hydrocarbon…
Citator
Cal. Rev. & Tax. Code § 427 — 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.
Nothing in this article shall prevent the board or the assessor, in valuing open-space land for assessment purposes from taking into consideration the existence of any mines, minerals and quarries in or upon the land being valued, including, but not limited to oil, gas, and other hydrocarbon substances.